In the result, appeals of the assessee stand partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rajesh Kumar
2. ITA No.497/CTK/2025 and ITA No.499/CTK/2025 are the appeals filed by the assessee against the separate orders dated 5.8.2025 passed by the ld CIT(A), NFAC, Delhi in Appeal No.NFAC/2013-14/10315360 and Appeal No.NFAC/2014-15/10314180 for the assessment years 2014-15 and 2015-16, in the matter of penalty u/s.271(1)(c) of the Act. 3. ITA No.500/CTK/2025