IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.87,88 & 89/Alld/2020 AYs. 2014-15 to 2016-17 th th ACIT (Exemption), Allahabad Development Authority, 7 & 8 Lucknow Floor, Indira Bhawan, Civil Lines, Allahabad, U.P.

PAN:AAALA0144P (Appellant) (Respondent)

Assessee by: Sh. Ashish Bansal, Advocate Revenue by: Sh. Amalendu Nath Mishra, CIT DR Date of hearing: 29.11.2024 Date of pronouncement: 31.01.2025 O R D E R PER SHRI. NIKHIL CHOUDHARY, A.M.:

These three appeals, all filed by the assessee, bearing ITA Nos. 87, 88 & 89/Alld/2020 for the Assessment Years 2014-15 to 2016-17, respectively, are directed against the separate appellate orders dated 19.02.2020, 20.02.2020 & 20.02.2020, respectively passed by the learned Commissioner of Income Tax (Appeal), Allahabad, (hereinafter called the “CIT(A)”) in Appeal Nos. CIT(A), Allahabad / 10463/2016-17, CIT(A), Allahabad / 10228/2017-18 and CIT(A), Allahabad / 10332/2018-19, respectively for the assessment years 2014-15, 2015- 16 and 2016- 17. The appellate proceedings had arisen before the learned CIT(A), from separate assessment