IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER &

SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4960 & 624/Del/2024 [Assessment Year: 2020-21 & 2021-22]

Bharti Telemedia Ltd. DCIT Bharti Crescent 1, Nelson Circle 4 (2) Mandela Road, Vasant Kunj, Vs New Delhi Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent ITA No.4966 & 4868/Del/2024 [Assessment Year: 2020-21 & 2016-17]

DCIT Bharti Telemedia Ltd.

Circle 4 (2) Bharti Crescent 1, Nelson New Delhi Vs Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070 PAN No.AADCB0147R Appellant Respondent Appellant by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Respondent by Ms. Nimisha Singh, CIT DR Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025

ORDER

PER C.N. PRASAD, JM, All these appeals are filed by the assessee as well as revenue for the A.Ys 2016-17, 2020-21 and 2021-22 against different orders of the Ld. CIT(A)/NFAC, Delhi since all these appeals involve common issues, therefore, all of them were heard together and are disposed of by this common order for the sake of convenience.

2. First we take up