आयकर अपीलीय अिधकरण ”ए” (cid:586)ायपीठ पुणेम(cid:336)।

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधार(cid:6981) ण वष (cid:6981) / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune.

Gangadham Road, Bibwewadi, Pune – 411037.

Maharashtra.

PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pronouncement 29/04/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM:

These six appeals filed by the assessee are against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961, all dated 13.12.2024. Assessee has filed identical grounds for all these years. Since the issue involved is common, all these appeals were heard together and decided by the common order. We treat Appeal in ITA No.136/PUN/2025 as lead case. The assessee has raised the following grounds of appeal :

“1. The Ld ACI