ORDER

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeals against the separate impugned order of even date 25/11/2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], inter- alia, for the assessment years 2013-14 and 2014-15.

2. Since in both the appeals the assessee has raised similar issues which arise out of a similar factual matrix, therefore, these appeals were heard together as a matter of convenience, and are being decided by way of this consolidated order. With the consent of the parties, the assessee’s appeal for the assessment year 2013-14 is considered as a lead case, and the decision rendered therein shall apply mutatis mutandis to the other appeal of the assessee before us.

3. In its appeal for the assessment year 2013-14, the assessee has raised the following grounds: –

“Being aggrieved by the order dated 25.11.2025 passed by the Commissioner of Income-lax (Appeals), National Faceless Appeal Centre, Delhi ("CIT(A)"), the Appellant begs to prefer the present appeal on the following grounds which are without prejudice to eac