IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year

1021 to 1024/Bang/2024 Shri. Kempareddy ACIT, 2013-14 to 2016-17 Govindraj, Central Circle - 2(3), No.206, 2nd main, 2nd Bangalore.

Stage Domlur, Bengaluru-560071., Bangalore - 560071.

PAN : ABLPG 9967 C

1290 to 1292/Bang/2024 DCIT, Shri. Kempareddy Govindraj, 2014-15 to 20161-7 Central Circle - 2(3), Bangalore - 560071.

Bangalore. PAN : ABLPG 9967 C Assessee by : Shri. V. Chandrasekhar, AR.

Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore.

Date of hearing : 25.11.2024 Date of Pronouncement : 31.01.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member The assessee has filed appeal for Assessment Years 2013-14 to

2016-17 against the separate Orders passed by the learned CIT(A)-15, Bangalore, Order dated 15.04.2024 and the Revenue has filed appeals against the Order passed by the learned CIT(A)-15, Bangalore, for the Assessment Years 2014-15 to 2016-17. The grounds raised by both the parties are as under:

2. Grounds of appeal by the assessee:

For Assessment Year 2013-14

1. The impugned order