ORDER

PER BENCH:

This group of ten appeals/cross objection for Assessment Years (A.Ys) 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 involve identical issues. Accordingly, they were heard together and are being disposed of through this common order for the sake of convenience.

2.0 ITA No.4916/Del/2014 is Department’s appeal for Asst. Year 2010-11 and is preferred against the order of the Ld. Commissioner of Income Tax (Appeals) {CIT (A)} dated 14.07.2014. The assessee has filed Cross Objection bearing C.O. No.37/Del/2019 against the Department’s Appeal. ITA No.4390/Del/2016 is the assessee’s appeal for Asst. Year: 2011-12 which has been preferred against the order of the Ld. CIT (A) dated 21.06.2016 whereas ITA No.4816/Del/2017 is the Department’s cross appeal for the same year. ITA No.4122/Del/2017 is assessee’s appeal for Asst. Year: 2012-13 which against the order of the Ld. CIT (A) dated 01.05.2017 whereas ITA No.4911/Del/2017 is the Department’s Cross appeal for the same year. ITA No.4122/Del/2017 is assessee’s appeal for Asst. Year: 2013-14 which challenges the order of the Ld. CIT (A) dated 01.05.2017 and ITA No.4912/Del/2017 is the Department’s Cross Appeal for Asst. Year 2013-