"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.538, 539 & 787/PUN/2025 Assessment years : 2015-16, 2016-17 & 2018-19 Michelle Y. Poonawalla 16/B-1, Sarosh Bhavan, 2nd Floor, Dr. Ambedkar Road, Opp. NIV, Pune – 411001 Vs. DCIT, Circle – 7, Pune PAN : AANPV5236G (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 28-08-2025 Date of pronouncement : 28-08-2025 O R D E R PER R.K. PANDA, V.P: ITA No.538/PUN/2025 filed by the assessee is directed against the order dated 10.01.2025 of the Ld. Addl / JCIT(A)-5, Kolkata relating to assessment year 2015-16. ITA No.539/PUN/2025 filed by the assessee is directed against the order dated 23.01.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2016-17. ITA No.787/PUN/2025 filed by the assessee is directed against the order dated 25.02.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. Since common issues are involved in all these appeals, therefore, these wesre heard together and are being disposed of by this common order for the sake of convenience. Printed from counselvise.com 2 ITA Nos.538, 539 & 787/PUN/2025 2. The only issue raised by the assessee in the above 3 appeals is regarding the allowability of interest u/s 24(b) of the Income Tax Act, 1961 paid on borrowed capital utilized for payment to the tenants for relinquishment of tenancy rights. 3. The Ld. Counsel for the assessee at the outset fairly conceded that the issue stands decided against the assessee by the decision of the Coordinate Bench of the Tribunal in assessee’s own case for assessment years 2013-14 and 2017-18 vide ITA Nos.664 & 665/PUN/2024 order dated 18.09.2024. 4. In view of the above submission of the Ld. Counsel for the assessee and in absence of any objection from the side of the Ld. DR, the above 3 appeals filed by the assessee are dismissed. 5. In the result, all the three appeals filed by the assessee are dismissed. Order pronounced in the open Court at the conclusion of hearing itself i.e. on 28th August, 2025. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 28th August, 2025 GCVSR Printed from counselvise.com 3 ITA Nos.538, 539 & 787/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 28.08.2025 Sr. PS/PS 2 Draft placed before author 28.08.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "