आयकर अपीलीय अिधकरण,’सी’ (cid:13)ायपीठ, चे(cid:18)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI सु(cid:22)ी पदमावती यस, लेखा सद(cid:28) एवं (cid:22)ी मनु कु मार िग!र, (cid:13)ाियक सद(cid:28) के सम"

BEFORE MS. PADMAVATHY.S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.3081 & 3084/Chny/2025 िनधा#रण वष# /Assessment Years: 2014-15 & 2015-16 The Dy. Commissioner of Income Olympia Tech Park (Chennai) Pvt.

Tax, Vs. Ltd., LTU Circle-1, 1, Olympia Tech Park, Chennai. SIDCO Industrial Estate, Guindy, Chennai – 600 032.

PAN: AABCO 8102F (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ& की ओर से/ Assessee by : Mr. Ajith Kumar Choradia, C.A ()थ& की ओर से /Revenue by : Mr. Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing : 26.02.2026 घोषणा की तारीख /Date of Pronouncement : 03.03.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M:

These appeals by the Revenue are against the separate orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") both dated 27.01.2025 for Assessment Years (AYs) 2014-15 & 2015-16. The common i