IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Manish Agarwal, Accountant Member ITA No. 1879/Del/2021 : Asstt. Year: 2015-16 ITA No. 1880/Del/2021 : Asstt. Year: 2016-17 Vipul Mittal (HUF), Vs PCIT, G-36, Behind Fire Station, Lawrence Delhi-15, Road, Keshavpuram, Delhi-110035 New Delhi-110035 (APPELLANT) (RESPONDENT)

PAN No. AAFHV2383E ITA No. 1881/Del/2021 : Asstt. Year: 2016-17 Naresh Mittal (HUF), Vs PCIT, G-36, Behind Fire Station, Lawrence Delhi-15, Road, Keshavpuram, Delhi-110035 New Delhi-110035 (APPELLANT) (RESPONDENT)

PAN No. AAEHN5752L Assessee by : Sh. Salil Kapoor, Adv. &

Ms. Ananya Kapoor, Adv.

Revenue by : Sh. Surender Pal, CIT-DR Date of Hearing: 24.02.2025 Date of Pronouncement: 28.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

These assessee’s three appeals ITA Nos. 1879, 1880 &

1881/Del/2021 for Assessment Year 2015-16 and 2016-17, arise against the PCIT, Delhi-15’s DIN & order No. ITBA/REV/F/REV5/2020-21/1031977501(1), 1031978912(1) &

1031978555(1), in proceedings u/s 263 of the Income Tax Act, 1961 (in short “the Act”), appeal-wise; respectively.

2. Heard both the parties at length. Case f