IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.39/RJT/2025 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Years: (2014-15)

Kantaben Ramniklal Nagda Vs. ITO, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AGTPN7366D (Assessee) (Respondent)

आयकरअपीलसं./ITA Nos. 46/RJT/2025 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Years: (2014-15)

JiteshbhaiRamniklalNagada Vs. ITO, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AGCPN9158N (Assessee) (Respondent)

Assessee by : Shri Dushyant Maharshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 23/06/2025 Date of Pronouncement : 10/09/2025 आदेश / O R D E R Per, Dr. Arjul Lal Saini, AM:

Captioned two appeals filed by the different assessees, pertaining to same Assessment Years 2014-15, are directed against the separa