आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.549 & 589/Hyd/2024 (िनधा१रण वष१/Assessment Years:2015-16 & 2013-14)

आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.:

These appeals are filed by M/s. Desu Enterprises and Shri Thalla Srisailam Goud (“the assessees”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 26.02.2024 and 09.04.2024 for the A.Ys. 2015-16 & 2013-14 respectively. Since the issues involved in these two appeals are identical, they are heard together and one consolidated order is being passed for the sake of convenience and brevity.

ITA No.589/Hyd/2024 :

2. The assessee has raised the following grounds of appeal :

“ 1. The Ld. Commissioner of Income-Tax (Appeals)/NFAC erred in disallowing the grounds of the Appellant both -on facts of the case and in Law.

2. The Ld. Commissioner of Income-tax (Appeals)/NFAC ought to have noticed that the notice u/s 148 of the old law having been issued on 01.