IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6008, 6009, 5962/Del/2025 [Assessment Year : 2012-13, 2015-16, 2011-12]

Anoop Jain HUF vs DCIT/ACIT, No.11, Barbar Lane, Central Circle-1, Bengali Market, Noida New Delhi-110001. PAN-AAAHA6321A APPELLANT RESPONDENT ITA No.6040, 6041/Del/2025 [Assessment Year : 2011-12, 2012-13]

Anoop Jain vs DCIT/ACIT, No.11, Barbar Lane, Central Circle-1, Bengali Market, Noida New Delhi-110001. PAN-AADPJ2136K APPELLANT RESPONDENT ITA No.5970/Del/2025 [Assessment Year : 2014-15]

Ritu Jain vs DCIT/ACIT, No.11, Barbar Lane, Central Circle-1, Bengali Market, Noida New Delhi-110001. PAN-AAMPJ9586C APPELLANT RESPONDENT Appellant by Shri S.K. Tulsiyan, Adv.

Ms. Bhoomija Verma, Adv. & Shri Lakshya Budhiraja, CA Respondent by Shri Manoj Kumar Tiwari, Sr. DR Date of Hearing 07.05.2026 Date of Pronouncement 03.06.2026

ORDER

PER MANISH AGARWAL, AM :

The captioned appeals are filed by the respective Assessee’s against the separate orders of Ld. Commissioner of Income Tax (Appeals)-33, Noida (“Ld. CIT(A)”) passed u/s 250 of the Income Tax Act, 1961 (“the Act”).