TARUN JAIN,FARIDABAD vs. ITO WARD 2(4) FBD, FARIDABAD
In the result, the appeal filed by the assessee is allowed
ITA 4193/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Nov 2025AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmantarun Jain, Vs. Ito, Ward 2 (4), House No.641, Sector 7B, Faridabad. Faridabad – 121 006 (Haryana). (Pan : Agepj5824D) (Appellant) (Respondent) Assessee By : Shri Neeraj Goyal, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 11.11.2025 Date Of Order : 11.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 28.02.2025 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Submitted That The Assessee Has Filed The Appeal With A Delay Of 62 Days From The Date Of Appellate Order. He Submitted That On January 7, 2025, A Robbery Took Place At The Assessee’S Shop For Which An Fir Was Registered In Sector 8, Faridabad, A Copy Of The Same Is Placed On Record & This Unfortunate Incident Caused
For Appellant: Shri Neeraj Goyal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(1)(a)Section 143(3)Section 270ASection 274
section 270A (1) r.w.s. 270A(9) of the Act. Accordingly, he held that on the total under-reported income on Rs.4,52,749/-, the tax sought to be evaded works out to Rs.94,572/- and levied a penalty of Rs.1,89,144/- (i.e. 200% of Rs.94,572/-).
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9. Aggrieved with the above order, assessee preferred an appeal before
