IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI)

BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No: - 5502/Del/2017 (Assessment Year- 2011-12)

ITA No:- 7113/Del/2017 (Assessment Year- 2012-13)

Asst. Commissioner of M/s Lucky Exports, Income Tax, Vs. UG-28, Som Dutt Circle-33(1), Chamber-II, New Delhi. New Delhi-110066.

PAN No: AAAFL1147P APPELLANT RESPONDENT Revenue by : Ms. Suman Malik, CIT(DR)

Assessee by : Sh. P. Roy Chaudhuri, Adv.

Date of Hearing : 10.07.2025 Date of Pronouncement : 27.08.2025

ORDER

PER SUDHIR PAREEK, JM:

Both these appeals have been preferred by the Revenue against the orders of the Ld. Commissioner of Income -tax (Appeals)-11, New Delhi, ([in short (Ld. CIT(A)] Dated 09/06/2017 and 05/09/2017 for the Assessment Years 2011-12 and 2012-13 respectively. Since identical issues are involved in both the appeals, these are disposed of by this consolidated order for the sake of convenience and brevity. For the sake of convenient, we take ITA No. 5502/Del/2017 for the Assessment Year 2011-12 as a lead case to dispose of these two appeals

1.1 The Revenue has raised the following grounds of appeal for adjudication: