IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA Nos.3419 to 3421/DEL/2025 [Assessment Years: 2014-15, 2015-16 & 2016-17]

R.G. INTERNATIONAL Income Tax Officer, PRIVATE LIMITED, 3 K M Ward-1, Karnal MILE STONE KARNAL Vs KAITHAL ROAD , NISSING KARNAL 132024 , Haryana PAN-AAGCR0129J Appellant Respondent Appellant/Assessee by Shri Vikrant Kackria, Adv.

Respondent/Revenue by None, Adjournment application rejected Date of Hearing 03.02.2026 Date of Pronouncement 25.02.2026

ORDER

PER AMITABH SHUKLA, AM, These three appeals by the assessee are directed against the separate orders of learned Principal Commissioner of Income Tax, Rohtak, [hereinafter referred to as ‘ld. PCIT] dated 27.03.2025 arising out of assessment order dated 20.10.2022 and 21.10.2022 passed under section 147 r.w.s. 144B of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) for the Assessment Years

2014-15, 2015-16 and 2016-17, respectively.

2. The assessee has raised following grounds of appeal for AY 2014-15:-

“1. That the assessment order passed and various additions/ disallowances made are arbitrary an