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

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
ITA No. 387 & 388/Ind/2025
Assessment Year: 2016-17
Vimala Devi Baheti,
Baheti Sadan,
VIII. Jeeran,
District - Neemuch
बनाम/
Vs.
ITO,
Ward - Neemuch
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AFMPB0079D
Assessee by Shri Harshit Choukse, CA & AR
Revenue by Shri Ashish Porwal, Sr. DR
Date of Hearing
26.11.2025
Date of Pronouncement
28.11.2025
आदेश/ O R D E R
Per Bench:
The captioned (2) appeals filed by same assessee challenge the penalties imposed by AO and upheld by CIT(A). At the request of parties, both of these appeals were heard simultaneously and are being disposed of by this order.
ITA No. 387/Ind/2025:
2. This appeal is directed against order of first-appeal dated 04.02.2025
passed by learned Commissioner of Income-tax-NFAC, Delhi [“CIT(A)”] which in turn arises out of penalty-order dated 18.07.2024 passed by learned

Vimala Devi Baheti,
ITA No. 387 & 388/Ind/2025 – AY 2016-17
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Assessment Unit of Income-tax Department [“AO”] u/s 271(1)(b) of Income- tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2016-17. 3. The assessee in present case is aggrieved by a penalty of Rs.
30,000/- imposed by AO u/s 271(1)(b) for non-compliances of three (3) notices dated 09.08.2023, 31.08.2023 and 12.09.2023 issued u/s 142(1) during scrutiny-proceedings. Ld. AR for assessee submitted that initially the AO issued notice dated 21.02.2023 u/s 148A(b) to assessee seeking information about sale transaction of immovable property on the basis of information directly received from office of sub-