VIMALA DEVI BAHETI,NEEMUCH vs. INCOME TAX OFFICER, WARD-NEEMUCH, NEEMUCH

{
"clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nITA No. 387 & 388/Ind/2025\nAssessment Year: 2016-17\nVimala Devi Baheti,\nBaheti Sadan,\nVIII. Jeeran,\nDistrict - Neemuch\n(Assessee/Appellant)\nITO,\nWard - Neemuch\nबनाम /\nVs.\n(Revenue/Respondent)\nPAN: AFMPB0079D\nAssessee by Shri Harshit Choukse, CA & AR\nRevenue by Shri Ashish Porwal, Sr. DR\nDate of Hearing\n26.11.2025\nDate of Pronouncement\n28.11.2025\nआदेश / ORDER\nPer Bench:\nThe captioned (2) appeals filed by same assessee challenge the penalties\nimposed by AO and upheld by CIT(A). At the request of parties, both of these\nappeals were heard simultaneously and are being disposed of by this order.\nITA No. 387/Ind/2025:\n2. This appeal is directed against order of first-appeal dated 04.02.2025\npassed by learned Commissioner of Income-tax-NFAC, Delhi [“CIT(A)"] which\nin turn arises out of penalty-order dated 18.07.2024 passed by learned\nAssessment Unit of Income-tax Department [“AO”] u/s 271(1)(b) of Income-\ntax Act, 1961 [“the Act”] for assessment-year [“AY”] 2016-17.\n3. The assessee in present case is aggrieved by a penalty of Rs.\n30,000/- imposed by AO u/s 271(1)(b) for non-compliances of three (3)\nnotices dated 09.08.2023, 31.08.2023 and 12.09.2023 issued u/s 142(1)\nduring scrutiny-proceedings. Ld. AR for assessee submitted that initially\nthe AO issued notice dated 21.02.2023 u/s 148A(b) to assessee seeking\ninformation about sale transaction of immovable property on the basis of\ninformation directly received from office of sub-