आयकर अपीलीय अिधकरण “बी” (cid:7008)यायपीठ पणु े म(cid:7286) ।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court)

BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील स.ं / ITA Nos.2202 & 2203/PUN/2017 िनधार(cid:6981) ण वष(cid:6981) / Assessment Years : 2012-13 & 2014-15 Aesseal India Pvt. Ltd., Gat No.85, at Post Varve, Taluka Bhor, Pune Bangalore Highway, Pune-412205.

PAN : AAECA1690F .......अपीलाथ(cid:7278) Appellant /

बनाम / V/s.

ITO, Ward-1(4), Pune. ……(cid:7079)(cid:7004)यथ(cid:7278) / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Mahadevan A.M. Krishanan सुनवाई क(cid:7409) तारीख / Date of Hearing : 27.10.2020 घोषणा क(cid:7409) तारीख / Date of Pronouncement : 29.10.2020 आदशे / ORDER PER INTURI RAMA RAO, AM:

These are appeals filed by the assessee directed against different orders of the Commissioner of Income Tax (Appeals)-1, Pune (‘CIT(A)’ for short) commonly dated 30.06.2017 for the Assessment Years 2012-13 and 2014-15. 2. Since, the identical facts and issues are involved in these appeals, we proceed to dispose the same vide this common order.

3. For the sake of convenience and clarity, the facts relevant to the app