Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax

1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N The joint Commissioner of income tax – senior departmental representative Date of Hearing 19 September 2025 Date of pronouncement 09-12-2025 O R D E R PER PRASHANT MAHARISHI, VICE PRESIDENT:

1. ITA No. 2396 and 2397/Bangalore/2024 are filed by the assessee against the appellate orders passed by The Additional Commissioner Of Income Tax – (A) – 4, Chennai (the learned CIT – A) dated 28 June 2024 for both these assessment years wherein the appeals filed against the assessment order passed under section 143 Versus DCIT Circle (1) (1) & TPS Hubli (1) of The Income Tax Act, 1961 (The Act) dated 14/7/2020 and 16/12/2021 respectively passed by the central processing Centre