IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE-PRESIDENT &

MRS. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6244/DEL/2025; Assessment Year: 2014-15 ITA No. 6245/DEL/2025; Assessment Year: 2015-16 ITA No. 6246/DEL/2025; Assessment Year: 2016-17 ITA No. 6247/DEL/2025; Assessment Year: 2017-18 ITA No. 6248/DEL/2025; Assessment Year: 2018-19 Sushma Shrestha Vs DCIT Central Circle-13 A-34, Vasant Marg New Delhi Vasant Vihar New Delhi-57 (APPELLANT) (RESPONDENT)

PAN No. FZIPS4355E Assessee by : Dr. Manas Shankar, Advocate Ms. Shouryendu Ray, Advocate Revenue by : Shri Jitender Singh, CIT DR Date of Hearing: 08.01.2026 Date of Pronouncement: 21.01.2026 ORDER PER RENU JAUHRI :

The above captioned five appeals are preferred by the assessee against the order dated 15.03.2025, passed by Ld. CIT(A), Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”).

2. At the threshold, it is noted that the Appeals are time-barred by 125 days.

An application for condonation of delay has been filed by the assessee.

3. Since common issues have been raise in these appeals filed by the assessee, these are being disposed off by a comm