SANTOSH KUMAR BILTHARIYA,PANNA vs. INCOME TAX OFFICER WARD-1, SATNA

ITA 234/JAB/2025Status: DisposedITAT Jabalpur25 September 2026AY 2011-125 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that once the tax dispute was settled under the Vivad Se Vishwas Scheme, the penalty imposed by the AO would not survive. The Tribunal also found that the defaults leading to the penalty under Section 271(1)(b) were not deliberate.

What were the facts?

The Assessing Officer reopened the assessee's case for AY 2011-12 due to cash deposits, leading to additions and penalty proceedings. The assessee settled the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether penalties under Section 271(1)(c) and 271(1)(b) survive after settlement of the tax dispute under the Vivad Se Vishwas Scheme. Whether the defaults leading to penalty under Section 271(1)(b) were due to reasonable cause.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271(1)(b),Section 147,Section 148,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Sapan Usrethe, Advocate
For Respondent: Shri N. M. Prasad, Sr. DR-1

PER KUL BHARAT, VICE PRESIDENT.:

These two appeals, preferred by the assessee, one against the penalty u/s 271(1)(c) of the Income Tax Act, 1961 (“Act”, for short) and other u/s 271(1)(b) of the Act against two different orders of the Ld. CIT(A) both dated 12.06.2025. Since the impugned orders in both the appeals arise from the same assessment proceedings and pertain to the same assessee, therefore, both the appeals were heard together and are being disposed of by a common order for the sake of convenience.

2.

First, I take up ITA. No.234/JAB/2025 for the A.Y. 2011-

12.

The assessee has raised the following grounds of appe

The order continues below.

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