IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.95 & 96/DDN/2023, A.Y. 2017-18 & 2018-19 Mussorie Dehradun Dy. Commissioner of Development Authority, Income Tax, Circle-1(1)(1), Transport Nagar, Vs. Aayakar Bhawan, 13A, Saharanpur Road, Subhash Road, Dehradun Dehradun, Uttarakhand PAN: AAAAM4651Q (Appellant) (Respondent)

Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 21/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appeals of the Assessment Year (hereinafter, the ‘AY’) 2017-18 and 2018-19 filed by the assessee contain similar facts and issues. Therefore, these appeals were heard together and are being disposed off by this common order.

2. These appeals filed by the assessee are directed against orders dated 26.10.2023 passed by the Commissioner of Income Tax (Appeals), NFAC, New Delhi [hereinafter, the ‘CIT(A)’].

3. The common ground raised in these appeals are that whether the CIT(A) is justified in rejecting the claim of the assessee that surplus in Infrastructure Fund is not taxable as income