IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘ A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 9105/DEL/2019 [A.Y 2016-17] ITA No. 2560/DEL/2024 [A.Y 2017-18] ITA No. 4603/DEL/2024 [A.Y 2018-19] ITA No. 4604/DEL/2024 [A.Y 2019-20] ITA No. 2561/DEL/2024 [A.Y 2020-21]

M/s Aravali Power Company Vs. The Dy. C.I.T Pvt Ltd, NTPC Bhawan Circle – 3(1)

Core – 7, Scope Complex -7 Delhi

7, Institutional Area, Lodhi Road, New Delhi PAN: AAGCA 2437 E (Appellant) (Respondent)

Assessee By : Shri Ved Jain, Adv Shri Ayush Garg, CA Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 22.05.2025 Date of Pronouncement : 23.06.2025

ORDER

PER NAVEEN CHANDRA, AM :-

The above captioned five appeals by the assessee are directed against five separate orders of the ld. CIT(A)-I, Delhi dated 29.09.2016 for A.Y 2016-17, NFAC, Delhi dated 26.03.2024 for A.Y 2017-18, NFAC, Delhi dated 09.08.2024 for A.Y 2018-19 and A.Y 2019-20 and NFAC, Delhi dated 26.03.2024 for A.Y 2020-21 respectively.

2. Since all these five appeals pertaining to same assessee were heard together and involve common issues, they are disposed of by this common order fo