आयकर अपील(cid:10)य अ(cid:11)धकरण, ’डी’ (cid:15)यायपीठ, चे(cid:15)नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI (cid:1)ीमनुकु मारिग(cid:11)र, (cid:12)ाियकसद(cid:16) एवं

(cid:1)ीएस. आर. रघुनाथा, लेखासद(cid:16)के सम(cid:27)

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 3063, 3064, 3061 and 3065/Chny/2025 tiनधा(cid:26)रणवष/(cid:26) AYs:2013-14, 2013-14, 2014-15 and 2014-15 PRAKASHCHAND v. The ITO, 9, MARKET STREET PERAMBUR TDS Ward-1, CHENNAI-600011, Chennai.

TAMIL NADU [PAN: AAAPP7796G (अपीलाथ(cid:30)/Appellant) ((cid:31) यथ(cid:30)/Respondent)

अपीलाथ(cid:30) क! ओर से/ Appellant by : Mr. Hitesh, Advocate (cid:31) यथ(cid:30) क! ओर से /Respondent by : Mr. ARV Sreenivasan, CIT सुनवाईक!तार(cid:10)ख/Date of Hearing : 17.12.2025 घोषणाक!तार(cid:10)ख /Date of : 18.12.2025 Pronouncement आदेश / O R D E R PER MANU KUMAR GIRI, JM:

These four appeals by the assessee are filed against the orders of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2013-14 and 2014-15, vide orders dated 19.08.2025. Since, facts are identical and issues are common, for the sake of conv