आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1617 & 1722/Hyd/2025 Assessment Year 2017-2018 Kesireddy Ravinder Reddy, Uppal, The Income Tax Officer, Hyderabad – 500 039.

Ward-11(1, PAN APYPK7089Q vs.

Signature Towers, Yata Ramchander, Hyderabad - 500084.

Uppal, Hyderabad.

PIN -500039.

Telangana.

PAN ACVPY9822D Telangana.

(Appellants) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: Sri Mohd Afzal, Advocate राज(cid:830) व (cid:554)ारा /Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 11.02.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by two related assessees are directed against the two separate Orders of the learned CIT(A) dated 04.08.2025 and 02.10.2025 arising from penalty order passed u/sec.271D respectively, for the assessment year

2017-2018.

2. The assessees have raised identical grounds in these appeals. For the purpose of recording the facts the appeal ITA.No.1617/Hyd./2025 is taken as “lead” case. The assessee has raised the fo