IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2064 & 2065/BANG/2019 ASSESSMENT YEAR : 2015-16 1)SMT. MUNILAKSHMI,(2064) 2)SMT. LAKSHMI DEVI (2065) NO.17, NEAR KARAGADAMMA TEMPLE, KOTE KENGERI, BENGALURU-560 060. 1)PAN CLAPM 6313 H 2)PAN AGBPD 9317 L VS. THE INCOME-TAX OFFICER, WARD-3(2)(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI RAVI KIRAN M, C.A RESPONDNET BY : SHRI S SUNDAR RAJAN, ADDL. CIT (DR) DATE OF HEARING : 03-09-2020 DATE OF PRONOUNCEMENT : 21-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE IS AGAI NST SEPARATE ORDERS DATED 31/07/2019 PASSED BY LD. CIT (A)-3, BANGALORE, FOR ASSESSMENT YEAR 2015-16 ON FOLLOWIN G GROUNDS OF APPEAL: