ORDER

PER RAVISH SOOD, JM:

The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 04/07/2025 and 29/09/2025 which in turn arises from the orders passed by the Assessing Officer (for short, “AO”) under section 143(3) r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 15/03/2024 and 04/03/2025 for the Assessment Year (AY) 2016-17 and AY 2017-18, respectively. As a common issue is involved in the present appeals, the same are being taken up and disposed of vide a consolidated order. We shall first take up the appeal for the AY 2016-17 in ITA No.2058/Hyd/2025, wherein the impugned order has been assailed on the following grounds of appeal before us:

“GROUND 1

Relevant Sections of Income Tax Act: under section 143(3)

Issue: The Assessment Unit made an addition of amount of Rs. 3,23,25,000/-towards capital gains and did not give cognizance to the fact that the major part of the sale consideration of the subject property of capital gains was received in the ensuing financial year and was subject to tax in the next