IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Manish Agarwal, Accountant Member ITA No. 2950/Del/2024 : Asstt. Year : 2018-19 Mamraj Yadav, Vs PCIT, C/o R.S. Poonia, CA, Faridabad, D-82-B, Siwad Area, Krishna Marg, Haryana-122001 Bapu Nagar, Rajasthan-302015 (APPELLANT) (RESPONDENT)

PAN No. AAGPY3162K ITA No. 3617/Del/2023 : Asstt. Year : 2018-19 Paramjeet Singh, Vs Income Tax Officer, House No. 214, Village-Gonder, Ward-1, Post Office-Gonder, Tehsil- Nisang Karnal, Karnal, Haryana-132024 Haryana-132001 (APPELLANT) (RESPONDENT)

PAN No. CUSPS3028N ITA No. 3788/Del/2023 : Asstt. Year : 2019-20 Subhash Yadav, Vs Income Tax Officer, C/o R.S. Poonia, CA, Ward-4(1), D-82-B, Siwad Area, Krishna Marg, Gurgaon, Haryana-122016 Bapu Nagar, Rajasthan-302015 (APPELLANT) (RESPONDENT)

PAN No. ADWPY0545R Assessee by : Sh. Raghuvir Singh Poonia, CA Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 23.04.2025 Date of Pronouncement: 23.04.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

These three assessees have filed their respective as many appeals ITA Nos. 3617 & 3788/Del/2023 and ITA No. 2950/Del/2024, arise ag