IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &

SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

1. ITA No. 7714/Mum/2025 (Assessment Year: 2010-11)

&

2. ITA No. 7715/Mum/2025 (Assessment Year: 2011-12)

R. J. Corporation ITO-42(1)(4), Flat No. 102, Priya Prabha Kautilya Bhavan, Bldg, Daulat Nagar Road- Vs. Mumbai-400 051

10, Borivali (East), Mumbai-400 066.

PAN/GIR No. AAJFR8046C (Applicant) (Respondent)

Assessee by Shri Dharan Gandhi, Ld. AR Revenue by Shri Annavaram Kosuri, Ld. DR Date of Hearing 10.02.2026 Date of Pronouncement 11.02.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM:

These two appeals filed by the assessee are directed against the separate orders passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”], both dated 19.09.2025, passed under section 250 of the Income Tax Act, 1961[hereinafter referred to as “the Act”], for Assessment Years 2010–11 and 2011–12 respectively, whereby the Ld. CIT(A) confirmed the penalties imposed by the Assessing Officer under section 271(1)(c) of the Act. Since the issues involved in both the appeals are identical