NAYAN RAJENDRA KSHATRIYA MUMBAI vs INCOME TAX OFFICER KAUTILYA BHAVAN MUMBAI

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2026 Supreme(Online)(ITAT) 1827

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
NAYAN RAJENDRA KSHATRIYA MUMBAI – Appellant
Versus
INCOME TAX OFFICER KAUTILYA BHAVAN MUMBAI – Respondent

(cid:1)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM (Assessment Year: 2020-21)

Mr. Nayan Rajendra Kshatriya, 404 Hinal Residency, Dahanukar Wadi, Kandivali West, Mumbai - 400067	Vs.	Income Tax Officer, C41-43, g Block BKC, Gilban Area, Bandra Kurla Complex, Bandra, Mumbai – 400 051
PAN:AWQPK9318M
(Appellant) : (Respondent)

Assessee by : None Respondent by : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 23.12.2025 Date of Pronouncement : 30.01.2026

O R D E R

Per Kavitha Rajagopal, JM:

The captioned appeals have been filed by the assessee, challenging the order of the Learned Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short], National Faceless Appeal Centre (‘NFAC’ for short) passed u/s. 250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2020-21. In both the appeals, the assessee has challenged the penalty levied by the Learned Assessing Officer (“Ld. AO” for short) and upheld by the Ld. CIT(A) u/s 271AAC(1) and 270A of the Act. As the facts are identical in both these appeals, we hereby pass a consolidated order by taking ITA

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2026 Supreme(Online)(ITAT) 1827

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)NAYAN RAJENDRA KSHATRIYA MUMBAI – AppellantVersusINCOME TAX OFFICER KAUTILYA BHAVAN MUMBAI – Respondent

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
NAYAN RAJENDRA KSHATRIYA MUMBAI – Appellant
Versus
INCOME TAX OFFICER KAUTILYA BHAVAN MUMBAI – Respondent