THE KISAN SAHKARI CHINI MILLS LTD,ALIGARH vs. CIRCLE 4(1)(1), ALIGARH

ITA 250/AGR/2026Status: DisposedITAT Agra09 July 2026AY 2017-183 pages

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Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri. Pramod Kumar, C.A
For Respondent: Smt Sangeeta Yadav, CIT (DR)
Hearing: 07.07.2026Pronounced: 07.07.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 12.02.2026 passed in appeal No NFAC/2016-17/10058310 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal, confirming the penalty of Rs. 3,40,41,218/- imposed vide penalty order dated 28.10.2021 passed u/s 270A of the Act.

2.

Appellant assessee has preferred this second appeal on the various grounds including the one that that ld CIT(A) has confirmed the said penalty without affording

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