IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 DCIT, Central Circle – 1, Smt. Asha Bhagwanrao Kadam Aurangabad A-3/201, Karishma Society, Opp.

Vs.

Karve Road, Kothrud, Pune –

411038 PAN: AARPK2868D (Appellant) (Respondent)

ITA Nos.1894, 1895 & 1896/PUN/2024 Assessment years : 2019-20, 2018-19 & 2018-19 DCIT, Central Circle – 1, Smt. Asha Bhagwanrao Kadam Aurangabad Vs. A-3/201, Karishma Society, Opp.

Karve Road, Kothrud, Pune – 411038 PAN: AARPK2868D (Appellant) (Respondent)

ITA Nos.607 to 611/PUN/2025 Assessment years : 2019-20 & 2018-19 Smt. Asha Bhagwanrao Kadam DCIT, Central Circle –

A-3/201, Karishma Society, Opp. Vs. 1, Aurangabad Karve Road, Kothrud, Pune – 411038 PAN: AARPK2868D (Appellant) (Respondent)

Assessee by : Shri Pramod S Shingte Department by : S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore Date of hearing : 16-12-2025 Date of pronouncement : 19-01-2026

O R D E R

PER BENCH:

IT(SS)A No.39/PUN/2024 filed by the Revenue and ITA No.607/PUN/2025 filed by the assessee are cross appeals and are directed against the order dated 16.07.2024 of the Ld. CIT(A), Pune