SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

delay is condoned following the same adjudication as made by us in earlier part of this order in ITA No. 130/Ind/2025. 9. Coming to the issue involved in appeal, the assessee is aggrieved by a penalty of Rs. 10,000/- imposed by AO for failure to comply with the notice dated 17.11.2016 issued by AO u/s 142(1) during assessment

SHRI SHIVNARAYAN ,INDORE vs. THE ITO 4 (4), INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2012-13 Shri Shivnarayan Ito-4(4) 88, Ushapura, Agra, Indore बनाम/ (Tehsil-Depalpur, Now Hatod) Vs. Indore - 453115 (Appellant / Assessee) (Respondent / Revenue) Pan: Cufps 2850 H Assessee By Shri S. N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

condone delay and proceed with appeal. 4. Ld. AR refers to the penalty-order dated 03.12.2018 and submits that the AO has imposed penalty of Rs. 10,000/- u/s 271(1)(b) of the act for the reason that there was non-compliance of notice dated 10.10.2018 issued by him u/s 142(1). Ld. AR submits that the said notice

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5,SEHORE, SEHORE

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Rajesh Kumar Rathore, Ito, Ward-5 Collectors Bungalow, Sehore Sindhi Colony, Vs. Sehore (Assessee/Appellant) (Revenue/Respondent) Pan: Aappr2617B Assessee By Shri Harshit Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.02.2026 Date Of Pronouncement 19.02.2026

condone the delay in filing of present appeal before CIT(A) and proceed to adjudicate present appeal on merits. Page 3 of 5 Rajesh Rathore ITA No.534/Ind/2025 – A.Y. 2018-19 4. On merits, the assessee in present appeal is aggrieved by a penalty of Rs. 30,000/- imposed by AO for non-compliances of three (3) notices issued

RAVINDRA PATIDAR,RUNJI, GAUTAMPURA vs. NFAC, DELHI, DELHI

Appeal of the assessee is allowed

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiravindra Patidar, Nfac, बनाम/ 112/2 Dharamath, Delhi Vs. Runji, Gutampura, Indore (Pan: Begpp5495H) (Appellant) (Respondent) Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 16.05.2025 आदेश/ O R D E R

condone the delay. Appeal admitted and taken up for hearing. Page 2 of 8 Rvindra Patidar ITA No. 463/Ind/2024 - A.Y.2017-18 2.1 That as and by way of an order u/s 272A(1)(d) of the Act a penalty of Rs.40,000/- for each non compliance to the notice(s) u/s 142(1) issued

UJJAIN SAHAKARI DUGDH SANGH MARYADIT,UJJAIN vs. DCIT/ACIT 1(1) UJJAIN, UJJAIN

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2020-21 Ujjain Dugdh Sangh (Sah) Dcit/Acit-1(1) Maryadit, Ujjain 1 Dairy Plant, Maxi Road, बनाम/ Naulakha Bid, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaau0051C Assessee By Ms. Nupur Ladha, Shri Vaibhav Siroliya & Shri V.K. Ladha, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 27/02/2026

section 273B of the Act. 4. Ld. DR for revenue relied upon order of AO although he left the matter to the wisdom of bench. 5. We have considered rival submissions of both sides and perused the orders of lower authorities as well as the material placed on record. From the documentary evidences placed in the Paper-Book