IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.191, 192, 193, 194, 195, 196 & 197/Viz/2024 ( निर्धारण वर्ा/ Assessment Year:2016-17, 2015-16, 2013-14, 2016-17, 2017-18, 2018-19 & 2020-21)

Andhra Pradesh Power VS. Deputy Commissioner of Generation Corporation Limited, Income Tax, Vijayawada. Circle-1(1), PAN: AACCA2734J Vijayawada.

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदधतधकधप्रनतनिनर्त्व/ : Shri M. Chandramouleswara Rao, CA Assessee Represented by रधजस्वकधप्रनतनिनर्त्व/ : Dr.Satyasai Rath, CIT-DR Department Represented by सुिवधईसमधप्तहोिेकीनतनि/ : 22/07/2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 20/08/2025 Date of Pronouncement

ORDER

PER BENCH:

All the captioned appeals filed by the assessee against the respective orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (in short “Ld. CIT(A)”). All these appeals are pertaining to one assessee, the facts are common and grounds are identical and similar. Theref