आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING)

श्री लधलतकु मार, न्याधयक सदस्य एिं श्री एसबालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21)

Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1)

D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [PAN: ABIPV2941A]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ Assessee Represented by : Shri MV Prasad, AR राजस्व का प्रतततितित्व/ Department Represented by : K. Sandhya Rani, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 20.01.2025 घोर्णध की तधरीख/Date of Pronouncement : 27.02.2025 आदेश /O R D E R PER BENCH:

1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals), Visakhapatnam – 3 [hereinafter in short “Ld.CIT(A)”] vide respectiv