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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
The above captioned four separate appeals by the Revenue are preferred against four separate orders of the ld. CIT(A)-27, New Delhi dated 23.02.2021 for Assessment Year 2014-15, ld. CIT(A) – 2, New Delhi dated 25.02.2021 for Assessment Year 2015-16, ld. CIT(A)-2, New Delhi dated 26.08.2019 for Assessment Year 2016-17 and ld. CIT(A)-27, New Delhi dated 23.02.2021 for Assessment Year 2017-18 .
Since common grievances are involved in all the captioned appeals, they were heard together and are disposed of by this common order for the sake convenience and brevity.
The common grievance of the assessee in all the captioned appeals relates to the deletion of addition made by the Assessing Officer on account of disallowance u/s 14A of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'], though the quantum may differ in each Assessment Year under consideration.