आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.)

PAN: JBPBO1308G ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer (TDS), Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 03.04.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 03.04.2025 आदेश / ORDER PER BENCH:

The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 12.09.2022 and 13.09.2022 for the assessment years 2012-13 to 2016-17 as per the grounds of appeal on record.

2. At the very outset, the Ld. Counsel for the assessee submitted brief synopsis regarding the facts/developments in these appeals as follows:

(i) The captioned appeals were initially filed before the Trib