ASHISH DAULATRAM SARIYA,UJJAIN vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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ITA 893/IND/2024Status: DisposedITAT Indore29 October 2025AY 2012-13Bench: DR. MANISH BORAD (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal acknowledged the non-compliance of the assessee but, considering the trivial nature of the issue and the penalty amount, agreed with both parties that a reduced penalty would meet the ends of justice. The penalty of Rs. 20,000/- was reduced to Rs. 10,000/- to bring finality to the litigation.

What were the facts?

The assessee is aggrieved by an order imposing a penalty of Rs. 20,000/- under Section 271(1)(b) of the Income Tax Act for non-compliance with notices. The penalty was levied due to the assessee's failure to respond to notices issued during assessment proceedings under Section 147 read with Section 144.

What were the issues?

Whether the penalty imposed under Section 271(1)(b) for non-compliance with notices is justified, and if so, whether the quantum of the penalty should be reduced.

Which sections of the Income-tax Act were involved?

Section 253,Section 147,Section 144,Section 271(1)(b),Section 142(1),Section 139(1),Section 271F,Section 246A,Section 7(1)

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: DR. MANISH BORAD & SHRI PARESH M JOSHI

For Appellant: Shri Milind Wadhwani, AR
For Respondent: Ms. Ila Parmar, CIT-DR with Shri Nihar Sahu
Hearing: 22.10.2025Pronounced: 29.10.2025
7.

In view of the aforesaid, the “Impugned Order” whereby the penalty of Rs.20,000/- is confirmed is reduced to Rs.10,000/-.

8.

In the result, appeal of the assessee is partly allowed.

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