आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA.Nos.2225, 2233, 2235, 2236 & 2237/Hyd./2025 Assessment years 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2015-2016 The DCIT, Muni Sekar Naidu Central Circle, Pemmasani, PITCHATOOR.

TIRUPATI – 517 507. PIN – 517 588. TIRUPATI.

vs.

State of Andhra PAN AIKPP6235G Pradesh Andhra Pradesh.

(Appellant) (Respondent)

For Assessee : Sri E Phalguna Kumar, CA For Revenue : Sri Narender Kumar Naik, CIT-DR Date of Hearing : 30.04.2026 Date of Pronouncement : 03.06.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

The above five appeals by the Revenue are directed against the five separate Orders dated 13.10.2025, dated 15.10.2025 of the learned CIT(A), Visakhapatnam-3, Visakhapatnam, for the assessment years 2011-2012, 2012-

2013, 2013-2014, 2014-2015 and 2015-2016 respectively.

2. The Revenue has raised common grounds in these appeals. The grounds raised by the Revenue for the assessment year 2011-2012 [ITA.No.2225/Hyd./2025] are reproduced as under:

1. “The order of the Ld. CIT(A) Is erron