IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.5664/Del/2025 Assessment Year: 2013-14 With ITA No.5665/Del/2025 Assessment Year: 2014-15 With ITA No.5666/Del/2025 Assessment Year: 2015-16 With ITA No.5667/Del/2025 Assessment Year: 2016-17 With ITA No. 5668/Del/2025 Assessment Year: 2018-19 With ITA No. 5669/Del/2025 Assessment Year: 2019-20 With ITA No.5670/Del/2025 Assessment Year: 2020-21 M/s. Atoll Vyapaar (P) Ltd., Vs. DCIT, H. No.1898/3, G/F, Kotla CC-28, Mubarakpur, Lodhi Road, New Delhi New Delhi PAN: AAGCA1435L (Appellant) (Respondent)

Assessee by Sh. Vinod Kumar Bindal, CA Ms. Rinki Sharma, ITP, Sh. Saurabh Sharma, Adv.

Sh. Anmol Jha, Adv.

Department by Ms. Monika Singh, CIT(DR)

Date of hearing 03.03.2026 Date of pronouncement 24.03.2026

ORDER

PER SATBEER SINGH GODARA, JM These assessee’s seven appeals ITA Nos. 5664 to

5670/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2019-20 and 2020-21, arises against the Commissioner of Income Tax (Appeals)-25 [in short, the “CIT(A)”], New Delhi’s orders, all dated 19.08.2025 passed in case nos. 1