IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1504 to 1508/Bang/2025 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Assessment Years :2015-16 to 2019-20 Appellant by : Sri Srinivas Kamath, A.R.

Respondent by : Sri Balusamy N., D.R.

Date of Hearing : 08.10.2025 Date of Pronouncement : 05.01.2026

O R D E R

PER BENCH:

These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide DIN No.ITBA/APL/M/250/2024-25/1071244439(1) for the AY 2018-19 & vide DIN No.ITBA/APL/M/250/2024- 25/1071244304(1) for the AY 2019-20. Since the issue involved in all these appeals is common in nature, these are clubbed tog