IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2016-17 & 2017-18)

(Virtual Hearing)

A.C.I.T./D.C.I.T., M/s Bharat Coking Coal Limited, Circle-1, Koyla Bhawan, Koyla Nagar, Vs.

Dhanbad. Dhanbad-826001.

PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Department represented by Shri Uday Bhaskar Jokke, CIT-DR.

Assessee represented by Shri M.K. Choudhary, Adv. &

Shri Devesh Poddar, A.R.

Date of hearing 19/03/2025 Date of pronouncement 07/04/2025

O R D E R

PER: BENCH

1. These appeals by the revenue are directed against the two separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 24/02/2023 and 23/03/2023 for the Assessment Year (AY) 2016-17 and 2017-18 respectively. These appeals of the revenue are having common facts and grounds except variation in the amounts of addition deleted by the ld. CIT(A), therefore, with the consent of parties, both these appeals are clubbed and heard together and being decided by this consolidated order. For appreciation of facts, we take ITA N