IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH “SMC” SURAT BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER)

AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

ITA Nos. 645 & 646/SRT/2025 Assessment Year: 2011-2012 Gopal Bhaskar Chaudhari, ITO Ward 3 Block No. 13 Sundram Co-op. 7th floor, 8th floor, 9th Fortune Housing Soc. Near Mokarji Circle Vs. Square, II, Road, Chala, Vapi-

GIDC Vapi-Pardi Valsad, 396191.

Valsad-396195 PAN NO. ABMPC 1386 Q Appellant Respondent Assessee by : None for the assessee Revenue by : Mr. J.K. Chandnani, Sr. DR Date of Hearing : 07/10/2025 Date of pronouncement : 08/10/2025

ORDER

PER OM PRAKASH KANT, AM These two appeals by the assessee are directed against two separate orders, both dated 26.02.2024, passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short, “the Ld. CIT(A)”] for the Assessment Year 2011–12, the first relating to quantum assessment proceedings and the second pertaining to penalty proceedings. Since both appeals involve interconnected issues and arise out of the same set of facts, they were heard together and are being disposed of by this consolidated order for the sake of convenience and uniformity.

2. A