आयकर अपीलीय अिधकरण, अहमदाबाद (cid:8)यायपीठ ‘D’ अहमदाबाद।

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER ITA No.985, 986, 987 and 999/Ahd/2023 Assessment Year : 2014-15, 2015-16, 2017-18 and 2016-17 JP Marketing Mehsana Vs. The ITO, Ward-1

271, GIDC Phase-II Mehsana.

G-29, Poojan Complex Modhera Road Mehsana 384 002 PAN : AADFJ 1842 J (Applicant) (Responent)

Assessee by : Shri S.N. Divetia, and Shri Samir Vora,Ars.

Revenue by : Shri Sudhendu Das, CIT-DR सुनवाई क(cid:9) तारीख/Date of Hearing : 18/12/2024 घोषणा क(cid:9) तारीख /Date of Pronouncement: 10/01/2025 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The above four appeals have been filed by the assessee against separate orders passed by the ld.Commissioner of Income (Appeal), National Faceless Appeal Centre (NFAC), Delhi under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the above four assessment years.

2. It was common ground that the issue involved in all these appeals was the same, and therefore, all the appeals were taken up together for hearing, and adjudicated acco