IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos. 4044 & 4045/Del/2025 [Assessment Years: 2014-15 and 2015-16]

Neha Gupta, Assistant Commissioner of BT-54, Income Tax, Shalimar Bagh, Vs Central Circle-32, Delhi-110088. Delhi-110055.

PAN- AHHPG5845R Assessee Revenue Assessee by Shri Shivam Yadav, Adv. and Shri Utkarsa Gupta, Adv.

Revenue by Shri Mahesh Kumar, CIT(DR)

Date of Hearing 08.01.2026 Date of Pronouncement 14.01.2026

ORDER

PER BRAJESH KUMAR SINGH, AM, These two appeals have been preferred by the assessee against the common order dated 28.04.2025 of the Commissioner of Income Tax (Appeals)-25, New Delhi-110055 [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2014-15 and 2015-16, arising out of respective Assessment orders both dated 31.03.2024 passed under Section 153C of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the ACIT, Central Circle-32, Noida (hereinafter referred to as the ‘AO’). Since the issues involved in both the appeals of the same assessee are related, they are disposed of by this consolidated order