IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA No. 8218/Del/2018 AY: 2014-15

SMT. KAMLESH RANI, C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALPR0483C)

vs.

ITO, WARD 39(1), NEW DELHI

(Appellant) (Respondent)

ITA No. 8221/Del/2018 AY: 2014-15

VISHAL KASHYAP, C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: BMYPK9851L)

vs.

ITO, WARD 39(1), NEW DELHI

(Appellant) (Respondent)

ITA No. 8223/Del/2018 AY: 2014-15

PREM RATTAN GUPTA, C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG5856G)

vs.

ITO, WARD 39(1), NEW DELHI

(Appellant) (Respondent)

Assessee by : Sh. Kapil Goel, Adv.

Revenue by : Sh. S.L. Anuragi, Sr. DR.

ORDER These aforesaid appeals have been filed by the respective assessee’s challenging similar orders passed by Ld CIT(Appeals) 13 New Delhi confirming AO’s action disallowing long term capital gains exemption u/s 10(38) of the Income Tax Act, 1961 (in short the “Act”) invoking deeming provisions of section 68 of the Act, hence, the same were heard together and are being disposed of by this common order fo

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