IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.-586 & 587/Del/2026 (ASSESSMENT YEARs -2013-14 & 2014-15)

Surya Medi Tech Ltd. DCIT/ACIT

205, 2nd Floor, Gali No.3 Central Circle Naiwala, Karol Bagh Vs IInd Floor, Noida Central Delhi Uttar Pradesh-201301 Delhi-110005 PAN: AALCS3282L Assessee Revenue Assessee by Shri Rohit Kapoor, Adv. &

Shri Virsain Agarwal, Adv.

Revenue by Shri Akhilesh Yadav, Sr. Dr Date of Hearing 10.02.2026 Date of Pronouncement 03.03.2026

ORDER

PER MANISH AGARWAL, AM, Both captioned appeals are filed by the assessee against the common order of the ld. Commissioner of Income Tax (Appeals)-3, Noida [“ld. CIT(A)”], both dated 07/11/2025 in appeal No. CIT(A), Noida-3/10004/12-13 & 10009/13-14 for Assessment Years 2013-14 & 2014-15 respectively, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) arising out of the assessment order passed u/s 143(3) r.w.s. 147 of the Act, both dt. 26.05.2023.

2. Since both the appeals are having common grounds therefore, they are taken together and decided by a common order.

3. At the outset it