IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & 2015-16 Income Tax Officer, Ilesh Infracap Private Ward – 2(1)(1), Limited, Aayakar Bhawan, Vejalpur, House No.1, 100 Ft. Anandnagar Road, Sigma Commerzone, Ahmedabad – 380 015. Near Gallops Mall, (Gujarat). Vs. ISCON Cross Road, S.G. Highway, Ahmedabad – 380 015.

(Gujarat).

[PAN – AABCI 7211 H]

(Appellant) (Respondent)

Assessee by Shri Aseem Thakkar, AR Revenue by Shri R.P. Rastogi, CIT-DR & Shri Abhijit, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 25.11.2025

O R D E R

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

These two appeals are filed by the Revenue against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”), both dated 27.10.2024, for the Assessment Years (A.Y.) 2014- 15 & 2015-16 in the proceedings under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. As the facts involved in these two cases are identical, both the matters were heard together and are being disposed of vide this common order f