PUNAM CHAND DAMMANI,BIKANER vs. DCIT CENTRAL CIRCLE, BIKANER

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER

Sr. ITA No. Asst. Appellant Respondent PAN No. No. Year 1. 812/Jodh/2025 2022-23 Lila DCIT, Central APHPL Lila Chayal W/o Circle, Bikaner 1298 K Ramesh Kumar Chayal, Nr Ratan Sagar Well, B Sethia Gali, Bikaner - 334001 2. 813/Jodh/2025 2022-23 Ramesh Kumar DCIT, Central AQIPK 4483 Nr Ratan Sagar Circle, Bikaner B Well, Bikaner - 334001 3. 814/Jodh/2025 2022-23 Kapil Chayal DCIT, Central AKQPC Nr Ratan Sagar Circle, Bikaner 6900 P Well, Bikaner - 334001 4. 815/Jodh/2025 2022-23 Radhey Shyam DCIT, Central ATLPS Sundar Circle, Bikaner 5922 R Nr Ratan Sagar Well, B Sethia Gali, Phar Bazar Bikaner - 334001 5. 816/Jodh/2025 2022-23 Shyam Lal Chayal DCIT, Central ADQPC Near Ramdev Ji Circle, Bikaner 7450 H Mandir Ke Pass, Swamiyon Ka Mohalla, Choukhunti, Bikaner - 334001 6. 817/Jodh/2025 2022-23 Vidhay Sagar Chayal DCIT, Central AJNPC Nr Ratan Sagar Circle, Bikaner 8529 N Well, B Sethia Gali, Phar Bazar Bikaner - 334001

2 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 7. 818/Jodh/2025 2022-23 Subhash Kumar DCIT, Central ARQPK Kumawat Circle, Bikaner 5709 B Power House Choraha, Bikaner - 334001 8. 819/Jodh/2025 2022-23 Dhanpat Chayal DCIT, Central AJFPC 0263 Vidhay Sagar Chayal Circle, Bikaner R Nr Ratan Sagar Well, B Sethia Gali, Phar Bazar Bikaner - 334001 9. 820/Jodh/2025 2022-23 Punam Chand DCIT, Central BYCPP 6904 Dammani Circle, Bikaner K Pugalio Ki Gali, Bikaner City, Bikaner - 334001 10. 821/Jodh/2025 2022-23 Raja Ram Chayal DCIT, Central AJWPC Near Ratan Sagar Circle, Bikaner 7404 M Well, Ratan bihari Park, Bikaner - 334001

Assessee By Shri Rajendra Jain, Advocate (Physical) Revenue By Smt. Swapnil Parihar, JCIT (Virtual)

Date of Hearing 29.04.2026. Date of Pronouncement 30.04.2026.

ORDER PER BENCH: These captioned appeals have been filed by assessees against the separate order of the Commissioner of Income Tax, Appeal, Jaipur-5 [hereinafter referred

3 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 to as CIT(A)] dated 12.08.2025 and 15.07.2025 with respect to Assessment Year 2022-23. 2. The assessees have raised common issues in the grounds of appeal, therefore, the ground of appeal are reproduced as per ITA Nos. 812 to 821/Jodh/2025:  That on the facts and in the circumstances of the case, the Id CIT (A) grossly erred in upholding the validity of penalty order passed by the Ld AO.  That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in confirming the penalty of Rs. 10,000/- u/s 272A(1)(d) of the Act.  That on the facts and in the circumstances of the case the Ld CIT(A) ought to have considered the reason for non-compliance of notice in the light of principle of natural & substantial justice.  That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in recording the contrary findings in appellate order while confirming the penalty imposed by AO.  That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing.  The petitioner prays for justice & relief.

4 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 812/Jodh/2025 is taken as a lead case for discussion of the facts and adjudication of the issues. 4. The appellant assesse has filed its return of income for the year under consideration disclosing total income of Rs. 3,73,890/- on 26.07.2022. The case of the assesse was selected for scrutiny. During the course of assessment proceedings, the Assessing Officer (in short the “AO”) has issued notice u/s 142(1) of the Act, requiring the assesse to furnish details, information/submissions from time to time in all six cases where notices issued u/s 142(1) of the Income Tax Act. The AO stated that a penalty show cause notice has also been issued for non- compliance of notice u/s 142(1) and levied a penalty of Rs. 10,000/- u/s 272A(1)(d) for six non-compliances to the said statutory notices. However, the assessment has been completed u/s 143(3) of the Income Tax Act accepting the returned income shown by the assessee at Rs. 3,73,890/-. 5. Aggrieved assessee went in appeal before the Ld. CIT(A) who has summarily rejected the appeal of the assessee by observing that the appellant has no explanation to offer in the matter and there is no factual basis of the claim raised in the grounds of appeal and accordingly, he confirmed the penalty u/s 272A(1)(d) of the IT Act of Rs. 10,000/-.

5 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 6. The Ld. Counsel for the assessee has submitted that it was due to overload of the work of audit and ITR filing and pending assessment proceedings that the early notices remained non-complied during the course of assessment proceedings. However, the detailed compliance have been furnished with a written reply in the course of assessment proceedings with the supporting documentary evidence to assist the AO for the purpose of completion of the assessment after considering the submissions of the assessee. The AO has accepted the returned income of the assessee by passing regular assessment order u/s 143(3) of the Act. Thus, the AR contended that the details furnished by the assessee and assessments finally completed u/s 143(3) of the Act evidences that the AO has deemed condoned the non-compliance of the notices by the assesse on the earlier occasions. Accordingly, he requested that the penalty levied u/s 272A(1)(d) may kindly be deleted. 7. The Ld. DR on the other hand rely on the impugned order, however, she did not controvert the appellants contentions. 8. We have heard both the sides and perused the material on record. Admittedly, the issues of levy of penalty u/s 272A(1)(d) is common on identical facts in all the appeals. It is seen that in the early part of the assessment

6 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 proceedings, the assessee could not make compliance to the notices issued u/s 142(1) of the IT Act. Subsequently, the assessee has made detailed compliance by way of furnishing a detailed reply with the support of the documentary evidence in the course of assessment proceedings. From the assessment order passed by the AO for the year under consideration, it is evident that after considering the submissions of the assessee, the AO has observed that the assessee is an individual entity and derived his income from agriculture in addition to that he has also derived income from other sources i.e. interest income which have been shown in the ITR for the year under consideration. The AO further stated in the assessment order that the reply filed by the assessee has been verified from the material available on record and the same has been found tenable and placed on record. After considering the detailed reply filed by the assessee, the AO has made no adverse observation or drawn any adverse inference and accepted the income disclosed by the assessee in its return of income filed u/s 139(1) of the Act. 9. Thus, it is evident from the assessment order that assessee has made sufficient compliance of the notices issued by the AO culminating into acceptance of returned income of the assessee by the AO. In our view, no penalty u/s

7 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 272A(1)(d) could be levied when the assessment order has been completed u/s 143(3) of the Act, wherein the AO is deemed to have condoned the absence of assessee or his Authorized Representative (AR) on earlier occasions by subsequently accepting the details furnished by the assessee and that assessment were being completed u/s 143(3) of the Act by accepting the returned income in particular. Our view gets support from the decision delivered by coordinate bench Surat in the case of Ramabhai Kanjibhai Patel Vs. DCIT in ITA Nos. 106 to 110/srt/2023 with respect to assessment year 2013-14 to 2017-18 dated 11.05.2023. 10. We, therefore, direct the AO to delete the said penalty levied u/s 272A(1)(d) of the Act. Thus the ground of the appeal of the assessee is allowed. 11. The issue raised in ITA Nos. 813 to 821/Jodh/2025 are exactly identical on facts as that discussed in ITA No. 812/Jodh/2025 and, therefore, our observation and finding given in ITA No. 812/Jodh/2025 shall apply to ITA Nos. 813 to 821/Jodh/2025 in mutatis mutandis, ordered accordingly. 12. In the result, these appeals filed by the assessee in ITA Nos. 812 to 821/Jodh/2025 are allowed.

8 ITA Nos. 812 to 821/Jodh/2025 Asst. Year: 2022-23 Order pronounced in the open court on 30/04/2026.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 30/04/2026. Nimisha Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,