OVERSEAS EXPORTS,MUMBAI vs. THE DCIT, CIRCLE 19(1), MUMBAI., MUMBAI

ITA 2197/MUM/2026Status: DisposedITAT Mumbai08 July 2026AY 2013-144 pages

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Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI ARUN KHODPIA

For Appellant: Mr. Rajesh Shah {Virtually appeared}
For Respondent: Mr. Ajay Soneji, Ld. SR. DR
Hearing: 01.07.2026Pronounced: 08.07.2026

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 16.12.2025, impugned herein, passed by the National Faceless Appeal Centre(NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14. ITA Nos. 2197/M/2026 Overseas Exports

2.

In the instant case, the AO, vide penalty order dated 12.03.2025 passed under section 271(1)(c) of the Act, levied a penalty of Rs.1,14,500/-, being 100% of the tax sought to be evaded, on the alleged concealed income of Rs.3,70,540/-. The penalty

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