IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4532/Del/2025 निर्धारणवर्ा/Assessment Year: 2017-18 GURMUKH DAS, बिधम ACIT, Central Circle-8, Room G-17, 3^rd Floor, Saket, South Delhi, Vs. No.333, 3^rd Floor, DGIT(I&CI), ARA Delhi. Centre, Ground Floor, E-2, PAN No.ANRPD1084F Jhandewalan Extension, Delhi.

अपीलधर्थी Appellant प्रत्यर्थी/Respondent &

आ.अ.सं/.I.T.A No.4533/Del/2025 निर्धारणवर्ा/Assessment Year: 2018-19 GURMUKH DAS, बिधम ACIT, Central Circle-8, Room G-17, 3^rd Floor, Saket, South Delhi, Vs. No.333, 3^rd Floor, DGIT(I&CI), ARA Delhi. Centre, Ground Floor, E-2, PAN No.ANRPD1084F Jhandewalan Extension, Delhi.

अपीलधर्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Ansh Kumar Sharma, CA Revenue by Ms. Pooja Swaroop, CIT DR सुिवधईकीतधरीख/ Date of hearing: 23.03.2026 उद्घोर्णधकीतधरीख/Pronouncement on 15.04.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. These are a batch of two appeals pertaining to the same Assessee. Since the issues are interconnected and common in both the cases, hence, these two appeals are being disposed of through a s