IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2065/DEL/2025 [A.Y 2013-14] ITA No. 2066/DEL/2025 [A.Y 2014-15] ITA No. 2067/DEL/2025 [A.Y 2015-16] ITA No. 2068/DEL/2025 [A.Y 2016-17]

Shri Bhagwat Dayal Vs. The Dy. CI.T.

H. No. D-958, 60 Ft. Road Central Circle - 2 Chawla Colony, Ballabgarh Faridabad Faridabad, Haryana PAN: AJBPD 8984 E (Appellant) (Respondent)

Assessee By : None Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 30.10.2025 Date of Pronouncement : 30.10.2025

ORDER

PER NAVEEN CHANDRA, AM :-

The above captioned four appeals by the assessee are directed against four separate orders of the ld. CIT(A)-3, Gurgaon dated

28.01.2025 for A.Y 2013-14 to 2016-17 respectively.

2. Since these appeals pertain to same assessee and involve common issues, they were heard together and are disposed of by this common order for the sake of convenience and brevity.

3. Though the assessee has raised as many as 9 grounds of appeal, the solitary grievance raised by the relates to the deletion of the addition made by the Assessing Officer u/s 153A of the Income-tax Act, 196