1. The challenge in these appeals filed by the Revenue under Section
260A of the Income Tax Act, 1961 (the Act) is to the common order dated
27.02.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘B’,
New Delhi (ITAT) in ITA No.5062/Del/2024 and ITA No.5063/Del/20024.
2. Both the appeals relate to Assessment Year (AY) 2011-12 and AY
2015-16 respectively.
3. The ITAT decided the aforesaid appeals in favour of the respondent/
Assessee by stating in paragraph no.4 onwards as under: