IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER&

SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1440, 1441, 1442 AND 1443/Del/2025 [Assessment Years: 2020-21, 2018-19, 2019-20 and 2021-22]

V K Ready Mix Concrete Pvt. Deputy Commissioner of Income Ltd. Tax, Central Circle-30, Khasra No.434, Village Vs 2^nd Floor, ARA Centre, Sabhapur, Rati Ram Marg, Jhandewalan, Delhi-110055 Delhi-110094 PAN AAECV6568K Appellant Respondent ITA Nos.2952, 2953 AND 2954/Del/2025 [Assessment Years: 2018-19, 2019-20 and 2020-21]

Assistant Commissioner of V K Ready MiX Concrete Pvt.

Income Tax, Central Circle- Ltd.

30, Room No.320, 3^rd Floor, Vs Khasra No.434, Village Sabhapur, ARA Centre, 2^nd Floor, ARA Rati Ram Marg, Centre, Jhandewalan Delhi-110094 Extension, Delhi-110055 PAN AAECV6568K Appellant Respondent Assessee by None Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 17.12.2025 Date of Pronouncement 19.12.2025

ORDER

PER BENCH This bunch of seven appeals as per following details have been preferred by the assessee and by the Revenue respectively against the separate orders of ld. Commissioner of Income Tax (Appeals)-30, New Delhi (here