ANITA KESARI,INDORE vs. ITO-1(1), INDORE, INDORE

ITA 783/IND/2025Status: DisposedITAT Indore21 May 2026AY 2017-187 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

For ITA No. 783/Ind/2025, the Tribunal restored the penalty matter to the AO for fresh adjudication as the quantum appeal was set aside. For ITA No. 784/Ind/2025, the Tribunal found no infirmity in the AO's action and dismissed the appeal.

What were the facts?

The assessee filed appeals against penalty orders, which were delayed. The Tribunal condoned the delay after considering the assessee's explanation and the revenue's no objection. One appeal concerned a penalty under Section 271AAC(1) related to an addition under Section 69A, while the other concerned a penalty under Section 272A(1)(d) for non-compliance with a notice.

What were the issues?

Whether the delay in filing the appeals should be condoned, and the merits of penalties imposed under Section 271AAC(1) and Section 272A(1)(d) for the assessment year 2017-18.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 272A(1)(d),Section 69A,Section 115BBE,Section 142(1),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Milind Wadhwani & Ms. Shradha
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 12.05.2026Pronounced: 21.05.2026

Per B.M. Biyani, AM:

The captioned two (2) appeals are filed by assessee, the details are as under:

(i) ITA No. 783/Ind/2025 is directed against the order of first-appeal dated 26.03.2025 passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of penalty-order dated 24.01.2024 passed by Assessment Unit of Income-tax Department [“Ld. AO”] u/s 271AAC(1) of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18. Anita Kesari ITA Nos.783 & 784- AY: 2017-18

(ii) ITA No. 784/Ind/2025 is directed against the order of first-appeal

dated 26.03.2025 passed by lea

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271AAC(1)

All 1,211 judgments and leading authorities on Section 271AAC(1) →

Latest GST High Court judgments

Search GST case law →