DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SMT. KAMALA PRABHA L/H OF LATE SH. GOSWAMI GOPAL LAL, , KOTA

ITA 1511/JPR/2025Status: DisposedITAT Jaipur03 September 2026AY 2014-153 pages

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Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Smt. Kamla Prabha L/h of Late Sh. Goswami Gopal Lal (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 28.08.2025 passed by the Commissioner of Income Tax (Appeal)-4, Jaipur [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2014-15 on the ground that:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in deleting the penalty of Rs. 1,01,84,719/- imposed by the A.O. u/s I.T.A No. 1511/JPR/2025 Page No 2 Smt. Kamala Prabha L/h Late Sh. Goswami Go

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