IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5886/Del/2024 (ASSESSMENT YEAR 2017-18)

ITA No.5879/Del/2024 (ASSESSMENT YEAR 2018-19)

Nirvaja Enterprises Private Asst. CIT, Limited, Central Circle-29, H.No.116 F/F, Vs. Delhi.

Village-Kotla, Mayur Vihar, Phase-1, Near Hukum Singh Dairy, Delhi.

PAN-AAECC9830H (Appellant) (Respondent)

Assessee by Shri Sudesh Garg, Adv.,Ms. Bhavya Garg, Adv.,Mr. Prince Bansal, CA Department by Shri Sanjay Kumar, CIT- DR Date of Hearing 16.09.2025 Date of Pronouncement 12.12.2025

O R D E R

PER MANISH AGARWAL, AM:

These two appeals are filed by the Assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-25, New Delhi, (‘the CIT(A)’ in short) both are dated 16.09.2025 passed u/s 250 of the Income Tax Act, 1961 in Appeals No. 10428/2016-17 and 10228/2017-18 against the assessment orders passed u/s

143(3) of the Act for Assessment Years 2017-18 and 2018-19 respectively.

2. Before us, both the parties have made submissions for AY 2017-18 and it is admitted that the issues are common in both the assessment years. Therefore, both the