आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1473 & 1474/Hyd/2025 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 Assessment Year 2018-2019 सुनवाई की तारीख/Date of hearing: 06.01.2026 घोषणा की तारीख/Pronouncement: 09.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the two separate Orders dated 22.08.2025 and 27.08.2025 of the learned Commissioner of Income Tax- (Appeals)-National Faceless Appeal Centre [in short “NFAC], Delhi arising from penalty orders passed by the Assessing Officer u/sec.272A(1)(d) as well as 271B of the Income Tax Act [in short "the Act"], 1961 respectively, for the assessment year 2018-2019.

2. In the appeal against the penalty levied u/sec.272A(1)(d) the assessee has raised the following grounds of appeal:

1. “The ord