DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

ITA 1170/JPR/2025Status: DisposedITAT Jaipur13 November 2025AY 2019-20Bench: DR. S. SEETHALAKSHMI (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the penalty proceedings were barred by limitation, upholding the CIT(A)'s decision. Additionally, the Tribunal found that penalty under Section 271E was not sustainable due to the absence of satisfaction in the assessment order.

What were the facts?

The revenue filed appeals against the deletion of penalties by the CIT(A) for various assessment years. The assessee filed cross-objections challenging the penalty levies.

What were the issues?

Whether penalty proceedings under Section 271E were initiated within the limitation period and whether proper satisfaction was recorded for initiating such penalties.

Which sections of the Income-tax Act were involved?

Section 271D,Section 271E,Section 270A,Section 271AAC(1)

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Cases cited in this judgment(19)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to 46/JPR/2025 (Arising out of ITA. No. 769/JPR/2023) fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke M/s Gokul Kripa Colonizers & Central Circle-03, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@Assessee by : Shri Vijay Goyal, CA & Shri Gulshan Agrwal, CA jktLodh vksjls@Revenue by: MS. Alka Gautam, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 29/10/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13/11/2025

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