IN THE ITAT, BANGALORE BENCH
A.K. GARODIA, A.M. & PAVAN KUMAR GADALE, J.M.
Subhakar Dombayya Kotian v. DCIT
I.T.A. Nos. 2254 to 2264, 2457, 2334, 1630, 2356, 2357, 2373 to 2376, 2453 to 2456/Bang/2019
24 August, 2020
In favour of Assessee.
Assessee by: K.R. Vasudevan & Sheetal Borkar, Advocates
Revenue by: A. Sreenivasa Rao, CIT (DR) and Tshering Ongda, Manjeet Singh, Addl. CITs (DR)
Out of this bunch of twenty-four appeals, there are nine appeals of the revenue in the cases of various connected assesses and the remaining fifteen appeals are filed by three different but connected assesses for various assessment years as noted above and these are directed against separate respective orders of Commissioner (Appeals)-2 Panaji.
2. Oral arguments were raised by both sides on issue basis and therefore, we will decide these appeals on issue basis and for this purpose, we will first take note of the issues involved in these Fifteen (Seven by Shree M.N. Rajendra Kumar for assessment years 2011-12 to 2017-18 and four each by Shree Subhakar Dombayya Kotian for assessment years 2011-12 and 2013-14 to 2015-16 and Shree Mohammad Ameer for assessment years 2014-15 to 2017-18) appeals of the assesses and the same is as per the following chart :--