आयकर अपीलीय अधिकरण, हैदराबाद पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER &

SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER (Hybrid Hearing)

आ.अपी.सं / ITA No. 643 and 644/Hyd/ 2023 (निर्धारण वर्ा / Assessment Year: 2015-16 and 2016-17)

Venkatesh Daggubati, DCIT, Central Circle-1 (2), Chennai. Vs. Hyderabad PAN: AAHPB0939Q / Appellant / Respondent अपीलधर्थी प्रत्‍यर्थी

/Assessee by: Shri A. Srinivas, AR निर्धाररती‍द्वधरध /Revenue by: Smt. M.Narmada, CIT-DR रधजस्‍व‍द्वधरध /Date of hearing: 19/02/2025 सुिवधई‍की‍तधरीख /Pronouncement on: 19/03/2025 घोर्णध की‍तधरीख आदेश / ORDER PER MADHUSUDAN SAWDIA, A.M:

Aggrieved by the common order dated 6/10/2023 passed by the learned Commissioner of Income Tax (Appeals)-11, Hyderabad (“learned CIT(A)”), in the case of Venkatesh Daggubati (“the assessee”), for the assessment year 2015-16 and 2016-17, assessee preferred these appeals. Since the facts and the question of law in these two appeals are identical, we find it just and convenient to dispose of the same by way of this common order, taking the facts of the assessment year 2015-16.

2. Brief facts of the case are that the inco