IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3902/DEL/2024 (Assessment Year: 2015-16)

ITA No.3923/DEL/2024 (Assessment Year: 2016-17)

ITA No.3925/DEL/2024 (Assessment Year: 2017-18)

Mukesh Khurana, vs. DCIT/ACIT, B – 7/100, Extension, Central Circle II, Safdarjung Enclave, South West Delhi, Noida.

New Delhi – 110 029.

(PAN : AMYPK1514B) ITA No.3906/DEL/2024 (Assessment Year: 2015-16)

ITA No.3905/DEL/2024 (Assessment Year: 2016-17)

ITA No.3904/DEL/2024 (Assessment Year: 2017-18)

DCIT/ACIT, vs. Mukesh Khurana, Central Circle II, B – 7/100, Extension, Noida. Safdarjung Enclave, South West Delhi, New Delhi – 110 029.

(PAN : AMYPK1514B)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Vir Sain Aggarwal, Advocate REVENUE BY : Ms. Baljeet Kaur, CIT DR Date of Hearing : 29.01.2025 Date of Order : .03.2025

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. These cross appeals filed by the assessee and Revenue are directed against the orders of the ld. Commissioner of Income Tax (Appeals)-3, Noida [“ld. CIT(A)”, for short] dated 27.06.2024 for the AYs 2015-16,