vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” JAIPUR JhjkBkSM+ deys'kt;UrHkkb]Z ys[kk lnL; ,oJa hujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihyl-a@ITA No. 1323 & 1324/JPR/2024 fu/kZkj.ko"kZ@Assessment Year: 2008-09 & 2009-10 Ravi Kumar Rawat cuke The DCIT

2238, Johari Bazar, Jaipur – 302 003 Vs. Circle-2, Jaipur LFkk;hys[kk l-a@thvkbZvkjla-@PAN/GIR No.: AATPR 5739A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenueby:Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C).

lquokbZ dh rkjh[k@Date of Hearing : 20/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/04/2025 vkns'k@ORDER PER : RATHOD KAMLESH JAYANTBHAI, AM Both these appeals have been filed by the assessee against two different orders of the learned Commissioner of Income Tax, Appeals-4, Jaipur [ for short CIT(A) ] dated 11-09-2024 & 12-09-2024 for the assessment years 2008-09 and 2009-10 respectively. Both the appeals of the assessee relates to the issue of levy of penalty under the provision of section 271(1) (c ) of the Income Ta