IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 871 to 874/Bang/2025 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessment Year: 2014-15 & 2018-19 to 2020-21 Assessee by : Shri H Guruswamy, ITP &

Shri Ravi Kiran, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR)

Date of hearing : 12.11.2025 Date of Pronouncement : 28.01.2026

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

These four appeals for the Assessment Years 2014-15, 2018-19, 2019-20, and 2020-21 were heard together. The appeals, filed at the instance of the assessee, are directed against separate orders passed by the Learned Commissioner of Income Tax (Appeals)-15, Bengaluru (hereinafter referred to as the learned CIT(A)) under section 250 of the Income-tax Act, 1961 (hereinafter referred to as the Act).

2. The dispute in all four assessment years is inte