ABHINAV SHARMA, BILASPUR,BILASPUR vs. DCIT, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 594/RPR/2026Status: DisposedITAT Panaji01 September 2026AY 2023-245 pages

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 31.08.2026Pronounced: 01.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 26.05.2026 for the assessment year 2023-24 as per the grounds of appeal on record.

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The present appeal pertains to the penalty u/s.270A of the Income Tax Act, 1961 (for short ‘the Act’). In this case, the Ld. CIT(Appeals)/NFAC had dismissed the app

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