SAAJ CLUB & HOTELS PRIVATE LIMITED,INDORE vs. CIT(APPEALS)-3,BHOPAL, BHOPAL

ITA 891/IND/2025Status: DisposedITAT Indore08 May 2026AY 2022-2314 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a penalty under Section 272A(1)(d) cannot be sustained when the assessment is completed on merits under Section 143(3), indicating no willful non-compliance. The Tribunal also noted that similar penalties were deleted in identical cases involving group concerns.

What were the facts?

The Assessing Officer imposed penalties on several assessees for alleged non-compliance with notices issued under Section 142(1) during scrutiny assessments. However, the assessments were ultimately completed under Section 143(3) after considering the assessees' submissions.

What were the issues?

Whether penalties for non-compliance with notices are sustainable when the assessment is completed on merits. Whether penalties imposed in identical group concern cases should be applied consistently.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 143(3),Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year: 2022-23 Welwet Real Estate Pvt. CIT(Appeal)-3, Ltd., Bhopal M-1, BCM Heights, A-5, बनाम/ (Assessee/Appellant) (Revenue/Respondent) PAN: AAACW4766K Assessment Year: 2022-23 Prateek Syndicate, CIT(Appeal)-3, UG-21, BCM Heights, Shri Bhopal Badalchand Mehta Marg, बनाम/ (Assessee/Appellant) (Revenue/Respondent) PAN: AAIFP7553P Assessment Year: 2022-23 Pradeep & Company, CIT(Appeal)-3, UG-21, BCM Heights, A-5, Bhopal Scheme No.54, Shri बनाम/ Welwet Real Estate Pvt. Ltd. & others ITA Nos. 878/Ind/2025 & others – AY 2022-23

(Assessee/Appellant) (Revenue/Respondent) PAN: AAKFP9494K Assessment Year: 2022-23 M/s Orange Infracon Pvt. Ltd. , CIT(Appeal)-3, UG-21, BCM Heights, A-5, Bhopal Scheme No.54, Shri बनाम/ (Assessee/Appellant) (Revenue/Respondent) PAN: AACCB5679F Assessment Year: 2022-2

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