JAGGO,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA
In the result, appeal filed by assessee is allowed
ITA 555/AGR/2025[2015-16]Status: DisposedITAT Agra18 Feb 2026AY 2015-16
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2015-16 Jaggo Vs. Income Tax Officer S/O Sh. Indar H. No. 6, Azampur Ward 1(3)(1), Mathura Mathura, Mathura Pan : Ayopj8958J (Appellant) (Respondent) Assessee By Sh. Anurag Sinha, Adv. Department By Sh. Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 18.02.2026 Order Per : S. Rifaur Rahman: The Assessee Has Preferred This Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi Dated 17.11.2025 U/S. 250 Of The Income-Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2015-16. 2. Aggrieved With The Above Order, Assessee Is In This Appeal, Raising Following Grounds : “1. Because In The Facts & Circumstances Of The Case, Learned Cit (Appeals) Has Erred In Not Deleting The Penalty Of Rs. 10,000/- Imposed By The Assessing Officer Under Section 271(1)(B) Of The Act. 3. Brief Facts Of The Case Are, The Notice U/S 142(1) Of The Act Was Issued To The Assessee Calling For Information/Explanation Along With The Documents During The Assessment Proceedings U/S 143(3) Of The Act. The Above Notice Was Issued Through Registered E-Mail Id & Fixed For Compliance On 26.02.2021, After Laps Of Considerable Time, The Assessing Officer Issued The Another Notice U/S 274 To The Assessee R.W.S 271(1)B) Of The Act Why Penalty U/S 271 Of The Act Should Not Be Initiated & Levied. In Compliance, The Assessee Not Submitted Any Reply. Accordingly, Assessing Officer Levied The Penalty Of Rs. 10,000/-.
Section 142(1)Section 143(3)Section 148Section 250Section 271Section 271(1)(b)Section 274
250 of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2015-16. 2. Aggrieved with the above order, assessee is in this appeal, raising following grounds :
“1. Because in the facts and circumstances of the case, learned
CIT (Appeals) has erred in not deleting the penalty of Rs.
10,000/- imposed by the Assessing Officer
