IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2005/Del/2025 (ASSESSMENT YEAR: 2015-16)

ITA No.2006/Del/2025 (ASSESSMENT YEAR: 2016-17)

Seema Goel, CIT(A), EC-9, Inderpuri, Delhi.

New Delhi-110012. Vs.

PAN:ABRPG1763G (Appellant) (Respondent)

Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT- DR and Shri Pradumana Kumar, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025

O R D E R

PER MANISH AGARWAL, AM:

Both the appeals are filed by the assessee against the common order of Commissioner of Income Tax (Appeal), [“CIT(A)”, in short] National Faceless Appeal Centre (NFAC), Delhi dated 17.01.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for Asst. Years 2015-16 and 2016-17 respectively.

2. Since, facts in both the appeals are similar except issues and grounds of appeal thus they are taken together and decided by a common order. We first take up the appeal in ITA No.2005/Del/2025 for Assessment Year 2015-

16 for adjudication.

3. Brief facts of the case are that assessee is a resident indi