IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessment Year: 2013-14 to 2018-19 Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026

O R D E R

PER BENCH:

These 6 appeals, filed by the assessee against the separate order of the learned Commissioner of Income Tax (Appeal) (hereafter- learned CIT(A)) under the provision of section 250 of the Income Tax Act, 1961 (hereafter- the Act), were heard together.

First, we take up ITA No. 1835/Bang/2025 pertaining to AY

2013-14

2. The assessee in the memo of appeal raised multiple grounds numbered 1 to 7 and sub-grounds thereunder, which we, for the sake of brevity are not inclined to reproduce here.

3. The grounds of appeal filed by the assessee are interconnected and pertain to levy of penalty u/s 271(1)(c) of the Act.

4. The brief facts are that the as