IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI.

BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2919/Del/2025 (Assessment Year : 2015-16)

ITA No.2920/Del/2025 (Assessment Year : 2015-16)

ITA No.2921/Del/2025 (Assessment Year : 2016-17)

ITA No.2922/Del/2025 (Assessment Year : 2016-17)

ITA No.2923/Del/2025 (Assessment Year : 2017-18)

ITA No.2924/Del/2025 (Assessment Year : 2017-18)

ITA No.2925/Del/2025 (Assessment Year : 2018-19)

ITA No.2926/Del/2025 (Assessment Year : 2018-19)

Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi.

Church Road, Vasantkunj, New Delhi – 110 070.

(PAN : AAGPG8854J)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 04.11.2025 Date of Order : 09.01.2026

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-26, New Delhi [“Ld. CIT(A)”, for short] dated 15.03.2025, for the Assessment Years 2015-16 and 2018-19 affirming the penalty orders passed u/s 271D and 271E of