BHAVNA JAIN,HANSI vs. INCOME TAX OFFICER, WARD-1, HISAR
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals
ITA
Nos.
1032
&
1033/Del/2025, for Assessment Years 2012-13 and 2013-14, arise against the CIT(A), Central NER, Guwahati’s DIN & order
No. ITBA/APL/S/250/2024-25/1071652258(1) & ITBA/NFAC/S/
250/2024-25/1071652495(1) dated 28.12.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Cases called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.
The Revenue vehemently argues during the course of hearing that both the learned lower authorities have rightly levied the impugned section 271(1)(c) penalty(ies) in the ITA Nos. 1032 & 1033/Del/2025 Bhavna Jain 2 assessee’s hands based on the various quantum additions made in the twin assessments framed in her case during a survey conducted on 02.09.2014. It could hardly dispute the clinching fact that almost all the impugned quantum addition mainly involves subjective issues of unsecured loans, trade turnover etc. 5. These assessee’s twin appeals ITA Nos. 1032 & 1033/Del/2025 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 13/05/2025. Dated: 13/05/2025 *Subodh Kumar, Sr. PS*