IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER (Hybrid Hearing)

ITO, Vs. Shardaben Gordhanbhai Asodaria, Ward – 3(3)(1), 8, Raghuvir Bungalow City Light Surat Road, Parle Point, Surat - 395007 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVPA6713E (Appellant) (Respondent)

ITA No.1295/SRT/2024 (AY 2015-16)

ITO, Vs. Hitesh B. Ponkia, Ward – 2(3)(1), 21, Milan Bungalows, Opposite Surat Valentine Cinema, Dumas Road, Surat - 395001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AADHH8389A (Appellant) (Respondent)

Appellant by Shri Ravinder Sindhu, CIT-DR Respondent by Shri Manish J. Shah, Sr. DR Date of Hearing 28/08/2025 Date of Pronouncement 18/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:

These two appeals by revenue emanate from the separate orders dated

06.06.2024 and 13.11.2024 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short, ‘the CIT(A)’] for assessment year (AY) 2015-16. With consent of both the parties, these appeals were heard and clubbed together and a common order is passed for the sake of convenience and brevity. I