IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A Nos.235 & 236/Del/2023 िनधा(cid:9)रणवष(cid:9)/Assessment Years:2018-19 & 2019-20 Delta Farm Services, बनाम ITO, Roorkee Road, Muzaffarnagar, Vs. Ward-3(1)(2), Uttar Pradesh. Muzaffarnagar.

PAN No.AABFD2801K अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Dr. Rakesh Gupta, Adv.

Shri Somil Aggarwal, Adv. &

Shri Shrey Jain, Adv.

Revenue by Shri Mandeep Panwar, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 10.01.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 21.02.2025 आदेश /O R D E R PER C.N. PRASAD, J.M.

These two appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 19.01.2023 for the assessment years 2018-19 and 2019-20 in sustaining the penalty levied u/s 271DA of the I.T. Act. The assessee in its appeals has raised the following common grounds except for the figures: - 1. “That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in imposing penalty of Rs.4,69