IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.38/DDN/2024 (ASSESSMENT YEAR 2012-13)

ITA No.39/DDN/2024 (ASSESSMENT YEAR 2013-14)

ITA No.40/DDN/2024 (ASSESSMENT YEAR 2015-16)

ACIT, Mr. Rakesh Sharma, Central Circle, F-3/12, Basement, Vs. Dehradun.

Vasant Vihar, New Delhi-110057.

PAN-AYWPS9244C (Appellant) (Respondent)

Assessee by Shri S. Krisha, Adv. &

Shri Harisht Chouhan, Adv.

Department by Sh. S.K. Chatterjee, CIT-DR Date of Hearing 07/08/2025 Date of Pronouncement 12/09/2025

O R D E R

PER MANISH AGARWAL, AM:

These three appeals are filed by the Assessee for Assessment Years 2012-13, 2013-14 and 2015-16 passed by the Commissioner of Income Tax (Appeals)-3, Noida by separate orders. The details of the appeals are as under:

2. From the perusal of the record, it is seen that all the three appeals were filed delayed by 64 days for which delay condonation petition along with affidavit was filed before us. In the petition, it is stated that during the appellate proceedings, the Counsel for the assessee field submissions on 11.10.2023 and on 28.11.2023. As the assessee objected to the l