IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No. 190/PAT/2025 (Assessment Year 2017-18)

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I.T.A. No. 191/PAT/2025 (Assessment Year 2017-18)

Rajeev Kumar, 37, Taraiya, Marhowra Saran, Bihar – 841424, Chhapra [PAN: BLVPK5968C] ..…...…………….... Appellant vs.

ITO Ward 2(2), Chhapra (Bihar) – 841424 ..…...…………….... Respondent Appearances by:

Assessee represented by : Shri Abhi Sarkar, Adv.

Department represented by : Shri Rajat Datta, CIT-DR Date of concluding the hearing : 16.09.2025 Date of pronouncing the order : 17.09.2025

O R D E R

PER SONJOY SARMA, JUDICIAL MEMBER These two appeals are filed by the assessee against the penalty orders passed under section 271 AAC(1)&/270A of the Income-tax Act, 1961, which were confirmed by the learned Commissioner of Income Tax (Appeals).

2. At the outset, the registry has informed that there is a delay of 15 days in filing the appeals. The assessee has filed two separate applications explaining the reasons for such delay in filing the appeals. Upon considering the applications and reasons stated therein, we are satisfied that there was