SWATI TOMAR,JAIPUR vs. DY. CIT, CENTRAL CIRCLE 1, JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR

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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1345/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2013-14

Swati Tomar
B-4, Govind Marg Adarsh Nagar,
Central Circle-01,
Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMNPS6834M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. G. M. Mehta, CA jktLo dh vksj ls@ Revenue by : Sh. Gautam Singh Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing

: 24/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/06/2025

vkns'k@ ORDER

PER: RATHOD KAMLESH JAYANTBHAI, AM

The present appeal is because the assessee dissatisfied with the order of the learned Commissioner of Income Tax (Appeals), Jaipur -4
dated 19/09/2024 [here in after ld. CIT(A) ] for assessment year 2013-14. The said order of the ld. CIT(A) arise as against the order dated 24.04.2020
passed under section 271(1)(c) of the Income Tax Act, 1961 [ for short Act ]
by DCIT, Central Circle-01, Jaipur [ for short AO].

2
2. In this appeal, the assessee has raised the following grounds: -
1. Ld. CIT(A) was not justified in sustaining penalty of Rs.4,12,330/- under sec. 271(1)(c) of I.T. Act as against levy of penalty under sec. 271AAB of I.T. Act in search case which based on higher value adopted by Sub-