IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14)

ITA No. 7833/DEL/2017 (A.Y. 2013-14) ITA No. 1360/DEL/2022 (A.Y. 2017-18) ITA No. 1361/DEL/2022 (A.Y. 2018-19)

ITA No. 4413/DEL/2024 (A.Y. 20202-21)

ORDER PER YOGESH KUMAR, U.S. JM:

The captioned appeals are filed by the Assessee challenging the Final Assessment Orders passed u/s 143(3) r.w.s. 144C(13) r.w. Section 144B of the Income Tax Act, 1961 (the Act in short) dated 31/10/2017 pertaining to A.Y 2013-14, dated 06/04/2022 pertaining to A.Y 2017-18, dated 06/04/2022 pertaining to A.Y 2018-19 and dated 27/07/2024 pertaining to the Assessment Year 2020-21 respectively.

2. The Assessee raised A.Y 2020-21 Ground No. 2 and Additional Ground in other Appeals contending that the Final Assessment order dated 30/09/2024 pertaining to A.Y 2020-21 and 30/09/2024 pertaining to the Assessment Year 2021-22 passed by the A.O. are tim