MOHD ASLAM,ALLAHABAD vs. ITO WARD-1(3) ALLAHABAD, ALLAHABAD

ITA 60/ALLD/2025Status: DisposedITAT Allahabad01 June 2026AY 2013-149 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be in accordance with the law. Since the assessee did not provide any new material or reasons to interfere with the lower appellate authority's decision, the appeal was dismissed.

What were the facts?

The assessee appealed against a penalty imposed under Section 271(1)(c) of the Income Tax Act. The Assessing Officer levied the penalty, and the CIT(A) dismissed the assessee's appeal against it. The assessee failed to appear for multiple hearings before the ITAT.

What were the issues?

Whether the penalty imposed under Section 271(1)(c) was justified and whether the assessee was given adequate opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’, ALLAHABAD

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 06.02.2025, for the AY 2013-14. The assessee has raised the following grounds of appeal:

“1. That on the facts and circumstances of the case the authority below is not justified in imposing penalty under section 271(1)(c) at Rs 1,07,610.00 without giving any opportunity.

2.

That the income has been assessed under section 44AD by applying net profit @8%.

3.

That the assessed tax with interest has been paid, just to purchase 'peace' that no penalty will be imposed.

4.

That there is no manseria on the part of appellant. Assessment Year:2013-14 2

5.

That the penalty order passed expa

The order continues below.

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