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

श्री के . नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाकृ ष्णन, लेखा िदस्य के िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.524, 525 & 526/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2014-15, 2019-20 & 2020-21)

Vasireddy Vidya Sagar v. DCIT – Central Circle – 1 D.No. 5-37-44/2, Kalangi Complex Income Tax Office

4/7, Brodipet, Guntur - 522002 Lakshmipuram Main Road Guntur – 522006 [PAN: AGZPS2420F] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ Assessee Represented by : Shri MV Prasad, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 19.02.2025 घोषणा की तारीख/Date of Pronouncement : 07.03.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

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 respec