, आयकर अपीलीय अधिकरण,’डी’

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./ITA No.1182/Chny/2018, Assessment Years: 2012-13 The Asst. Commissioner of Income M/s.VA Tech Wabag Pvt. Ltd., Tax, WABAG House No.17, Central Circle-3(2), 200 Feet, Thoraipakkam, Chennai. Pallavaram Main Road, Sunnambu Kolathur, Chennai-600 117.

[PAN: AABCV0225G]

(अपीलार्थी/Appellant) (

प्रत्यर्थी

/Respondent)

अपीलार्थी की ओर से/ Assessee by : Mrs.Pushya Sitaraman, Sr.Advocate for Mr.T.Ramesh Kutty & B.Sivaraman, Advocates प्रत्यर्थी की ओर से /Revenue by : Shri A.Sasikumar, CIT सुनवाई की तारीख/Date of Hearing : 12.02.2025 घोषणा की तारीख /Date of Pronouncement : 19.02.2025 / O R D E R आदेश PER AMITABH SHUKLA, A.M :

These appeals are filed by the Revenue against the order bearing ITA No.1/16-17 dated 25.10.2017 and ITA No.137/16-17 dated 08.01.2018 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment years 2009-10 & 2012-13. Through the afo