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“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax
116 Taxmann.com 701 · 2020 · High Court
87
citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.
378 ITR 693 · 2015 · High Court
68
citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.
86 Taxmann.com 148 · 2017 · High Court
54
citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT
282 ITR 321 · 2006 · High Court
31
citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim
62 Taxmann.com 50 · 2015 · High Court
25
citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.
234 ITR 663 · 1998 · High Court
23
citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

Income Tax Officer-41(3)(1), Mumbai vs. Deepak Omprakash Kanodia, Mumbai

In the result, both appeal by the revenue and cross objection by the assessee are dismissed

ITA 736/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2015-16 Income Tax Officer-41(3)(1) Deepak Omprakash Kanodia 3/28, The Malad Coop. Hsg. Mumbai - 400051 Vs. Soc. Ltd., Poddar Park, Malad(East),Mumbai-400097. (Pan: Aacpk6408Q) (Appellant) (Respondent) & Co No. 142/Mum/2025 Assessment Year: 2015-16 (Arising Out Of Ita No. 736/Mum/2025) Deepak Omprakash Kanodia Income Tax Officer-41(3)(1) 3/28, The Malad Coop. Hsg. Soc. Ltd., Poddar Park, Vs. Malad (East), Mumbai-400097. (Pan: Aacpk6408Q) (Appellant) (Respondent) Present For: Assessee : Shri Rakesh Joshi, Ca Revenue : Shri Annavaram Kosuri, Sr. Dr Date Of Hearing : 15.07.2025 Date Of Pronouncement : 31.07.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue & Cross Objection Filed By The Assessee Are Against The Order Of Ld. Cit(A), National Faceless Assessment Centre, New Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1070925389(1), Dated 05.12.2024 Passed Against The Assessment Order Of Nfac, Delhi, U/S. 147 R.W.S

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Annavaram Kosuri, Sr. DR
Section 147

Hearing : 15.07.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue and Cross Objection filed by the assessee are against the order of Ld. CIT(A), National Faceless Assessment Centre, New Delhi, vide order No. ITBA/NFAC/S/250/2024-25/1070925389(1), dated ... marked nobody intentionally trades for a loss and such intentional trading for loss is not a genuine dealing in securities? 2.1. Grounds of cross objection by the assessee are as under: 1. On the facts and circumstances of the case as well as in law, the Learned Assessing Officer

Income Tax Officer 23 3 6 Mumbai, Mumbai vs. Sanjay V Jain HUF, Kalbadevi

In the result, appeal of the revenue and cross-objection filed by

ITA 3617/MUM/2025[2013]Status: DisposedITAT Mumbai31 Jul 2025

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Nilesh Zasveri, A/RFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. D/R
Section 68

/Date of Hearing : 24/07/2025 घोषणा की तारीख / Date of Pronouncement: 31/07/2025 आदेश/ORDER PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the revenue and cross-objection by the assessee are preferred against the order dated 25/03/2025 by NFAC, Delhi [hereinafter 'the ld. CIT(A)'] pertaining ... reason to interfere with the findings of the ld. CIT(A). Accordingly, effective ground/s raised by the revenue are dismissed. 7. In his cross objection, the assessee has challenged the very appeal filed by the revenue on the ground that it is no maintainable as the tax effect is below

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

DCIT-2(1)(1), Mumbai vs. Bp Comtrade Pvt. Ltd., Mumbai

In the result, cross objection filed by the assessee is allowed

ITA 6645/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Jay Bhansali, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 147r

6643/MUM/202 and ors. BP Comtrade Pvt. Ltd. AYs 2016-17, 2017-18 and 2018-19 These appeals filed by the Revenue and Cross Objections filed by the assessee are against the orders of Ld. CIT(A), National Faceless Assessment Centre, New Delhi, vide i) Order No. ITBA/NFAC/S/250/2024-25/1069793803(1), dated ... this case as per CBDT Circular No. 5/2024 dated 15.03.2024 as per clause 3.1 para h. 2.1 Grounds taken by the Assessee in its cross objections are reproduced as under: CO Nos. 18/MUM/2025 1. The Commissioner of Income-tax (Appeals) erred in upholding the action of the Assessing Officer

DCIT-2(1)(1), Mumbai vs. Bp Comtrade Pvt. Ltd., Mumbai

In the result, cross objection filed by the assessee is allowed

ITA 6644/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Jay Bhansali, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 147r

6643/MUM/202 and ors. BP Comtrade Pvt. Ltd. AYs 2016-17, 2017-18 and 2018-19 These appeals filed by the Revenue and Cross Objections filed by the assessee are against the orders of Ld. CIT(A), National Faceless Assessment Centre, New Delhi, vide i) Order No. ITBA/NFAC/S/250/2024-25/1069793803(1), dated ... this case as per CBDT Circular No. 5/2024 dated 15.03.2024 as per clause 3.1 para h. 2.1 Grounds taken by the Assessee in its cross objections are reproduced as under: CO Nos. 18/MUM/2025 1. The Commissioner of Income-tax (Appeals) erred in upholding the action of the Assessing Officer

DCIT-2(1)(1), Mumbai vs. Bp Comtrade Pvt. Ltd., Mumbai

In the result, cross objection filed by the assessee is allowed

ITA 6643/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Jay Bhansali, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 147r

6643/MUM/202 and ors. BP Comtrade Pvt. Ltd. AYs 2016-17, 2017-18 and 2018-19 These appeals filed by the Revenue and Cross Objections filed by the assessee are against the orders of Ld. CIT(A), National Faceless Assessment Centre, New Delhi, vide i) Order No. ITBA/NFAC/S/250/2024-25/1069793803(1), dated ... this case as per CBDT Circular No. 5/2024 dated 15.03.2024 as per clause 3.1 para h. 2.1 Grounds taken by the Assessee in its cross objections are reproduced as under: CO Nos. 18/MUM/2025 1. The Commissioner of Income-tax (Appeals) erred in upholding the action of the Assessing Officer

ACIT, New Delhi vs. Nouvelle Securities Private Limited, New Delhi

ITA 4996/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Acit, Vs Nouvelle Securities Private Ltd., Cc-4, 43, Community Centre, Delhi. New Friends Colony, New Delhi. Pan: Aaacn0211F Co No.39/Del/2025 (Ita No.4996/Del/2024) Assessment Year: 2012-13 Nouvelle Securities Private Ltd., Vs. Acit, 43, Community Centre, Cc-4, New Friends Colony, Delhi New Delhi. Pan: Aaacn0211F (Appellant) (Respondent) Assessee By : Shri Biren Shah, Ca Revenue By : Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing : 17.07.2025 Date Of Pronouncement : 31.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 21.08.2024 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, Co No.39/Del/2025 For Short) In Appeal No.Cit(A), Delhi-23/10079/2011-12 Arising Out Of The Appeal Before It Against The Order Dated 26.03.2024 Passed U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Cc-4, Delhi (Hereinafter Referred To As The Ld. Ao). The Assessee Has Filed Cross Objection.

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 147Section 148

hereinafter referred to as ‘the Act’) by the ACIT, CC-4, Delhi (hereinafter referred to as the Ld. AO). The assessee has filed Cross Objection. 2. Heard and perused the record. Although the ld. DR has heavily relied the order of the ld. AO, quite apparently, we find that

ACIT Circle 34(1), Delhi vs. Sunil Goyal (HUF), Delhi

ITA 4033/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

No.804, Civic Centre, New Delhi. PAN No.AACHS1532D बनाम Vs. SUNIL GOYAL (HUF), 4378/4B, Murari Lal Street, Ansari Road, Dariyaganj, Delhi. अपीलार्थी Appellant & प्रत्यर्थी/Respondent Cross Objection No.102/Del/2025 (Arising out of ITA No. 4033/Del/2024) निर्धारणवर्ष/Assessment Year: 2014-15 SUNIL GOYAL (HUF), 4378/4B, Murari Lal Street, Ansari Road, Dariyaganj, Delhi. बनाम

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2273/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

hereinafter referred as ‘the Act’) by the ACIT, Central Circle-15, New Delhi (hereinafter referred to as the Ld. AO). The assessee has filed Cross Objections for respective assessment years as above. 2. Revenue has raised identical grounds of appeal for all the assessment years read as under ... ld.CIT(A) require no interference. The grounds raised have no substance. The appeals of the Revenue are dismissed. As a consequence, the Cross Objections of the assessee challenging the impugned order of the ld.CIT(A) for not deciding certain grounds become infructuous and the same are accordingly dismissed. Order pronounced

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2272/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

hereinafter referred as ‘the Act’) by the ACIT, Central Circle-15, New Delhi (hereinafter referred to as the Ld. AO). The assessee has filed Cross Objections for respective assessment years as above. 2. Revenue has raised identical grounds of appeal for all the assessment years read as under ... ld.CIT(A) require no interference. The grounds raised have no substance. The appeals of the Revenue are dismissed. As a consequence, the Cross Objections of the assessee challenging the impugned order of the ld.CIT(A) for not deciding certain grounds become infructuous and the same are accordingly dismissed. Order pronounced

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2271/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

hereinafter referred as ‘the Act’) by the ACIT, Central Circle-15, New Delhi (hereinafter referred to as the Ld. AO). The assessee has filed Cross Objections for respective assessment years as above. 2. Revenue has raised identical grounds of appeal for all the assessment years read as under ... ld.CIT(A) require no interference. The grounds raised have no substance. The appeals of the Revenue are dismissed. As a consequence, the Cross Objections of the assessee challenging the impugned order of the ld.CIT(A) for not deciding certain grounds become infructuous and the same are accordingly dismissed. Order pronounced

DCIT, Central Circle-2(1), Aaykar Bhavan vs. Chiripal Industries Limited, Ahmedabad

ITA 883/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2025AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 80I

passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. Cross Objection is filed by the Assessee as against the above Department appeal. 2. Brief facts of the case is that the assessee is a Company

Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 370/CHNY/2025[2013]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

Hearing : 09.05.2025 घोर्णा की तारीख/Date of Pronouncement : 30.07.2025 आदेश /O R D E R PER BENCH: These appeals filed by the Revenue and cross objections filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ... years 2013-14 & 2014-15, vide order dated 20.12.2024. Since the facts are identical and issues are common, appeals filed by the Revenue and Cross objections filed by the assessee were heard and are being disposed of by this consolidated order. ITA Nos.: 370 & 368/Chny/2025 & :-2-: CO Nos.32 & 33/Chny/2025

The Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 368/CHNY/2025[2014-15]Status: DisposedITAT Chennai30 Jul 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

Hearing : 09.05.2025 घोर्णा की तारीख/Date of Pronouncement : 30.07.2025 आदेश /O R D E R PER BENCH: These appeals filed by the Revenue and cross objections filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ... years 2013-14 & 2014-15, vide order dated 20.12.2024. Since the facts are identical and issues are common, appeals filed by the Revenue and Cross objections filed by the assessee were heard and are being disposed of by this consolidated order. ITA Nos.: 370 & 368/Chny/2025 & :-2-: CO Nos.32 & 33/Chny/2025