IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17)

ITA No.5333/Del/2025 (ASSESSMENT YEAR 2017-18)

ITA No.5334/Del/2025 (ASSESSMENT YEAR 2018-19)

Deputy Commissioner of M/s Advant IT Park Private Ltd.

Income Tax, R-99F, Second Floor, Near Central Circle-1, Noida. Vs. Metro Station, Dilshad Garden, East Delhi-110095, New Delhi.

PAN-AAFCA0572P (Appellant) (Respondent)

C.O No.221/Del/2025 Arising out of ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17)

C.O No.222/Del/2025 Arising out of ITA No.5333/Del/2025 (ASSESSMENT YEAR 2017-18)

C.O No.223/Del/2025 Arising out of ITA No.5334/Del/2025 (ASSESSMENT YEAR 2018-19)

M/s Advant IT Park Private Deputy Commissioner of Ltd. Income Tax, R-99F, Second Floor, Near Vs. Central Circle-1, Noida Metro Station, Dilshad Garden, East Delhi-110095, New Delhi.

PAN-AAFCA0572P (Appellant) (Respondent)

O R D E R

PER MANISH AGARWAL, AM:

These three appeals are filed by the Revenue against the common order of Learned Commissioner of Income Tax (Appeals)-3, Noida (‘the CIT(A)’ in short) all dated 13.06.2025 arising out of the orders