IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.290 to 294/Bang/2025 Assessment Year: 2017-18 - 2021-22 Edgeverve Systems Limited, Vs. The Asst. Commissioner of Plot No.44, Hosur Main Road, Income Tax, Electronic City, Circle – 2(2)(1), Bangalore – 560 100. Bangalore.

PAN – AADCE 6300 K APPELLANT RESPONDENT Assessee by : Shri Padamchand Kincha, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR)

Date of hearing : 11.12.2025 Date of Pronouncement : 30.01.2026

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

These five appeals filed at the instance of the assessee, are directed against the separate orders of the National Faceless Appeal Centre, Delhi (hereinafter the Ld. CIT(A)) passed under section 250 of the Income Tax Act, 1961 (hereinafter, the Act) for A.Ys. 2017-18 to

2021-22, which were heard together.

2. First, we take up ITA No. 290/Bang/2025 pertaining to A.Y. 2017- 18 as the lead case. The assessee, in the memo of appeal, has raised four grounds bearing numbers as 1.1, 2.1 to 2.3, 3.1 to 3.4 and Ground No. 4.

3. The assessee vide application undated also raised an additional ground