IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 1040, 1041 & 1044/Del/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Morpheus Security Pvt. Ltd., Deputy Commissioner of A-1, First Floor, Income Tax, Circle-16(1), Anupama Enclave, Phase-1, Vs. New Delhi.

Saidulajab Ext., Saket, New Delhi.

PAN: AAFCM0767J (Appellant) (Respondent)

Appellant by None Respondent by Shri Amit Katoch, Sr. DR Date of Hearing 08/04/2025 Date of Pronouncement 23/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The above captioned appeals of the assessee for Assessment Years (hereinafter, the ‘AY’) 2018-19, 2019-20 and 2020-21 are directed against orders dated 02/11/2023 for the AY 2018-19; 05/01/2024 for the AY 2019-20 and 08/01/2024 for the AY 2020-21 of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Jaipur. Since these appeals contained common facts and grounds of appeals; therefore, these were heard together and are being disposed of by this common order.

2. We are tasked to decide following issues raised vide three grounds in these appeals:

ITA No.1040/Del/2024 (AY 2018-19):

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