RAVI KUNDRA,AGRA vs. ITO, WARD 1(1)(2), AGRA

ITA 463/AGR/2026Status: DisposedITAT Agra09 July 2026AY 2012-133 pages

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Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 07.07.2026Pronounced: 07.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 26.12.2023 passed in appeal No NFAC/2011-12/10068892 by the ld. Commissioner of Income Tax/ 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. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the penalty of Rs. 57,68,500/- imposed, vide penalty order dated 09.12.2021 passed u/s 271(1)(c) of the Act.

2.

We have heard both the parties and perused the material available on record.

3.

We notice that the assessee filed this second appeal on 25.05.2026 against the impugned order dated 26.12.2023 by

The order continues below.

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