VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

ITA 188/IND/2024Status: DisposedITAT Indore06 March 2026AY 2012-13Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the penalty order was time-barred under Section 275(1)(c) of the Income-tax Act. The Tribunal relied on the decision of the Rajasthan High Court, which was upheld by the Supreme Court, stating that penalty proceedings under Section 271D are independent of assessment proceedings for limitation purposes.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271D. The penalty was levied for alleged violation of Section 269SS. The initial appeal was decided in favour of the assessee, but the order was recalled due to a factual discrepancy regarding the timing of the reference to the Competent Officer.

What were the issues?

Whether the penalty order under Section 271D was barred by limitation as per Section 275(1)(c) of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 271D,Section 269SS,Section 275

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHIShri Vimal Todi,

For Appellant: Shri Venus Rawka, CA & AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 09.02.2026Pronounced: 06.03.2026

Per B.M. Biyani, AM:

Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of penalty-order dated 28.03.2019 passed by Addl. CIT (Central), Indore u/s 271D of the Income-tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2012-13, the assessee has filed present appeal.

2.

This is a re-called matter. Originally, the present of assessee, being the same ITA No. 188/Ind/2024 for AY 2012-13, was decided by learned co-ordinate bench of ITAT, Indore alongwith other two appeals, being ITA No. 189/Ind/2024 for AY 2013-14 & ITA No. 190/Ind/2024 for AY 2014-15,

The order continues below.

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