IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा(cid:9)रणवष(cid:9)/Assessment Years:2013-14 to 2017-18 SHRI VINOD JINDAL, बनाम DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad.

Sector-87, Faridabad.

PAN No.AENPJ1202Q अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सनु वाईक(cid:8)तारीख/ Date of hearing: 28.08.2025 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 12.09.2025 आदेश /O R D E R PER BENCH The appeals in ITA 1918 to 1921/Del/2025 are filed by the assessee against the order u/s 250 of the Act, NFAC, Delhi dated 28.01.2025 for the AYs 2013-14 to 2016-17 in sustaining the penalty levied u/s 271(1)(c) of the Act. The appeal in ITA No.1923/Del/2025 is filed against the order of the Ld. CIT(A) in sustaining penalty u/s 270A of the Act for AY 2017-18.

2. Ld. Counsel for the assessee, at the outset, submits that penalty orders passed u/s 271(1)(c) & 270A are invalid and bad in law for the reason