IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM Assessment Years: 2016-17 & 2017-18 PWD Irrigation LSGD Employees .......... Appellant Co-operative Society Ltd.

Public Office Building, Vikas Bhavan Thiruvananthapuram 695033 [PAN: AADAP5163D]

vs.

The Income Tax Officer .......... Respondent Ward - 2(1), Thiruvananthapuram Appellant by: ------- None -------

Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 17.02.2025 Date of Pronouncement: 18.03.2025

O R D E R

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 25.07.2024 & 07.08.2024 for Assessment Years (AYs) 2016-17 &

2017-18, respectively.

2. Since identical issues are involved in these appeals, those are heard together and disposed of vide this common order. For the sake of convenience and clarity, the facts relevant to the appeal bearing ITA No. 824/Coch/2024 for AY 2016-17 are stated herein. The discussions and findings are equally applicable to the other appeal also.

3. The only issue raised by the assessee is that the learned CIT(A) erred in confirming the penalty