IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20]

The Dy. CI.T. Vs. Ajay Vision Education [P] Ltd Delhi 1/8, Apsara Arcade, Pusa Road New Delhi Karol Bagh, New Delhi PAN: AALCA 5895 M (Appellant) (Respondent)

Assessee By : Shri Himanshu Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 10.11.2025

ORDER

PER NAVEEN CHANDRA, AM :-

The above captioned four appeals by the Revenue are directed against four separate orders of the ld. CIT(A), Delhi dated 30.03.2025 for A.Y 2016-17 u/s 271(1)(c) of the Income-tax Act, 1961 [the Act, for The Dy. CI.T.Vs. Ajay Vision Education [P] Ltd short] and u/s 270A for A.Ys u/s 2018-19, 2017-18 and 2019-20 respectively.

2. Since these appeals pertain to same assessee and involve common issues, they were heard together and are disposed of by this common order for the sake of convenience and brevity.

ITA No. 4172/DEL/2025 [A.Y 2016-17]

3. The sum and substance of the grievance of the Revenue is that the ld. CIT(A) erred in deletin