आदेश / O R D E R

PER SS VISWANETHRA RAVI, J.M :

These three appeals by the Revenue are against the separate orders dated 08.09.2025, passed by the Learned Commissioner of Income Tax [herein after “CIT(A), Chennai-20, for the assessment years 2019-20, 2020-21 & 2021-22, respectively.

2. Since issues raised in these appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience. The ld. DR requested to take up the appeal in ITA No.3644/ Chny/ 2025 as a lead case.

3. First we take up ITA No. 3644/Chny/2025 for AY: 2021-22:

4. We find that this appeal was filed with a delay of 1 day. The assessee filed an affidavit explaining the reasons to condone the said delay. On perusal of the same and upon hearing both the parties, we find the reasons stated by the assessee are bonafide which really prevented the assessee in filing the appeal in time. Thus, delay of 1 day condoned.

5. The appellant/Revenue raised five grounds of appeal amongst which only issued emanates for our reconsideration is as to whether the ld. CIT(A) justified in deleting the addition made by th