VIDIT GARG,INDORE vs. ASSESSING OFFICER, GWALIOR

ITA 586/IND/2025Status: DisposedITAT Indore06 July 2026AY 2015-1611 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was non-compliant throughout the assessment and penalty proceedings. The arguments presented by the assessee were found to be meritless and unsupported by material evidence, thus sustaining the penalty order.

What were the facts?

The assessee failed to comply with notices issued under Section 142(1) of the Income Tax Act for multiple assessment years. Despite opportunities, the assessee remained non-compliant, leading to the imposition of a penalty under Section 271(1)(b). The CIT(A) upheld this penalty.

What were the issues?

Whether the penalty imposed under Section 271(1)(b) for non-compliance with notices was justified, and whether the assessee had a reasonable cause for non-compliance.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 153C,Section 144,Section 271(1)(b),Section 271A(1)(d),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI MANISH BORAD & SHRI PARESH M. JOSHI

Pronounced: 06.07.2026

PER BENCH:

ITANo.586/Ind/2026:

This is an Appeal filed by the Assessee under section 253 of the Income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearing Number:-CIT(A)-3,Bhopal/IT/11050/2014-15 dated

Vidit Garg ITA No. 586 to 592/Ind/2026 AY-2015-16 to 2021-22 31.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act

which is hereinafter referred as the “Impugned Order”. The Relevant Assessment Year is 2015-16 and the corresponding

Previous Period is from 01/04/2014 to 31/03/2015. This appeal no. is taken as a lead case amongs

The order continues below.

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