RAJESH SINGH,REWA vs. ITO WARD-1 REWA, REWA

In the result, appeal in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.128 & 129/Jab/2023 A.Y. 2010-11 Rajesh Singh, Vs. Income Tax Officer, M/S Pharma Deal Agency, Ward No.8, Ward-1, Rewa, M.P. Mauganj, Distt. Rewa, M.P. Pan:Atrps5702K (Appellant) (Respondent)

penalty under section 271(1)(b) arises out of the assessment, the two cases are taken up together for adjudication. The grounds of appeal in these two cases are as under:- ITA No.-128/JAB/2023 “1. That the Ld. Appellate authority CIT (Appeal) has grossly eared on facts and circumstances of the case to confirm the addition

VENKET RAMAN NARLWAR, THROUGHOUT L/H DR. PRATIMA RAMAN,KATNI vs. INCOME TAX OFFICER -2, KATNI

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshradr. Pratima Raman (L/H Of V. Income Tax Officer-2 Venket Raman Narlwar Aayakar Bhawan, Sahkarita Maryadit) Jhinjhari, Katni-483501. Venket Building Lalita Bhawan, Sawarkar Ward, Katni-483501. Pan:Abhpn5492K (Appellant) (Respondent) Appellant By: Shri Dhiraj Ghai, Ca Respondent By: Shri N. M. Prasad, Sr. Dr-1 O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 12.02.2025 Which In Turn Arose From The Penalty Order Passed Under Section 271(1)(B) Of The Income Tax Act, 1961 (“Act”, For Short) For The Assessment Year 2011-12. The Grounds Of Appeal Of The Assessee Are As Under: -

section 271(1)(b) may kindly be deleted. 3. On the facts & circumstances of the case ld CIT(A) erred in not considering the fact that assessment order was bad in law. 4. The appellant craves leave to add or amend any ground of the appeal.” (B) The only grievance of the assessee, in the present appeal is against

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 271(1)(b) indicates A.O. is required to be satisfied in the course of any proceedings under the Act for default before levying penalty. Assessment order passed on 16/10/2019 (P 14 - 18) does not indicate any satisfaction recorded for levy of penalty u/s

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 271(1)(b) indicates A.O. is required to be satisfied in the course of any proceedings under the Act for default before levying penalty. Assessment order passed on 16/10/2019 (P 14 - 18) does not indicate any satisfaction recorded for levy of penalty u/s

SHRI PANKAJ KUMAR RAI,KATNI vs. INCOME TAX OFFICER, WARD -2 , KATNI

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), New Delhi dated 23.09.2022. 2. The assesse has raised the following grounds of appeal are as under:- 1. Order imposing penalty u/s 271(1)(c) of I.T. Act 1961 is illegal invalid

RAJ KUMAR KHATIK,SAGAR vs. INCOME TAX OFFICER WARD 3, SAGAR, SAGAR

In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleraj Kumar Khatik, Vs Ito, Fresh Vegetable Commission Ward-3, Sagar Agent, Sabji Mandi, Sagar, Madhya Pradesh-470002. (Appellant) (Respondent) Pan No. Cefpk7387R Assessee By Shri Dhiraj Ghai, Fca Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

u/s 142(1)of the Act. The assessee has raised following grounds of appeal:- 1 | P a g e 1. "On the facts and in the circumstances of the case the Id CIT(A) was not justified in confirming the penalty of 10,000/- imposed under section 271(1)(b

BANPRABHA REAL ESTATE PVT. LTD. NIRMAL CHHAYA, BEHIND BLOCK OFFICE, KHUTEHI, REWA-486001,REWA vs. ASST COMMISSIONER OF INCOME TAX , CIRCLE SATNA, SATNA

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

271 , section 271A, 22 [ section 271AA,] section 271B 23[, section 271BA], 24 [ section 271BB,] section 271C , 25[ section 271CA , ] section 27 1D, section 271E, 26 [ section 271F, 27 [ section 271FA,] 28 [ section 271FB,] 3 Banprabha Real Estate P Ltd. 29 [ section 271G,]] clause (c) or clause (d) of sub -section (1) or sub-section (2) of section 272A

SALEEM AHMED KHAN, BOON ELECTRONIC, CORPORATION MARKET NAUDARA BRIDGE,JABALPUR,JABALPUR vs. INCOME TAX OFFICER , WARD 2(1) , JABALPUR, JABALPUR

In the result, the appeal in ITA No 88/Jab/2022 is not maintainable, ITA

271(1)(b) and section 250 of the Act. 11. The AO in the course of hearing proceedings has issued notice u/s 142(1) of the Act on various dates, whereas the assessee could not complied with the notices and the assessee has not disclosed the reasonable cause for non compliance to the notice u/s 142(1

VIVEK KUMAR SINGH,REWA vs. ITO WARD SINGRAULI, SINGRAULI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevivek Kumar Singh, Vs. Ito, 14/357, Sanjay Nagar Singrauli, Rewa-486001, Madhya Pradesh. Madhya Pradesh.

u/s 272A(1)(d). While furnishing the details of appeal there is no column for section under which penalty levied, as such section of penalty is selected 271(1)(b

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

penalty is livable u/s 271(1)(c) .” (B) In this case, assessment order dated 20.12.2019 was passed by the Assessing Officer under section

JAINAM GROUP CHHINDWARA,CHHINDWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, the appeal of the assessee is allowed statistical purposes

u/s 68 of the Income Tax Act, 1961 as decided by by the AO\nwhereas the fact is that the Partners of the firms introduce capital contribution\nin the firm from their own sources in to the bank account of the firm which is\nfurther substantiated by the Capital Account of the all partners, Bank Statement\nof the all partners

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra

1) includes any income referred to in section 68 , section 69, section 69A , section 69B , section 69C or section 69D, the income-tax payable shall be the aggregate of— (a) the amount of income-tax calculated on the income referred to section 68 , section 69, section 69A , section 69B , section 69C or section 69D, at the rate of thirty

M/S TARUN DEVCON ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A)-3, Bhopal dated 22.06.2021. 2. The assesse has raised the following grounds of appeal are as under:- 1. The Ld CIT(A) has erred in confirming the penalty levied by Ld AO u/s 271(1

M/S SHRI KALYANIKA INFRA ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A)-3, Bhopal dated 12.07.2021. 2. The assesse has raised the following grounds of appeal are as under:- 1. The Ld CIT(A) has erred in confirming the penalty levied by Ld AO u/s 271(1

NAGAR PANCHAYAT,BANDA vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Nagar Panchayat, Banda, Vs. The Acit, Nagar Parishad Building, Banda, Sagar, Circle Sagar, Sagar Banda Nagar S.O. Madhya Pradesh Pan:Aaaln0246R (Appellant) (Respondent) Assessee By: Sh. Milind Wadhwani, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 30.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 7.05.2024 Whereby The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Dcit, Circle-Sagar, Madhya Pradesh Passed On 10.12.2019 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. National Faceless Appeal Centre ('Nfac) Erred In Upholding The Action Of The Ld. Assistant Commissioner Of Income Tax Circle-Sagar ('Ao) In Adding A Sum Of Rs. 68,21,182/- To The Income Of The Assessee U/S. 69A As Unexplained Money. 2. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 10.12.2019 Is Without Jurisdiction, Bad In Law & Liable To Be Quashed.3 3. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

u/s. 69A as unexplained money. 2. On the facts and circumstances of the case and in law, the assessment order dated 10.12.2019 is without jurisdiction, bad in law and liable to be quashed.3 3. On the facts and circumstances of the case and in law, the assessment order is opposed to the principles of equity, natural justice and fair play

ABHISHEK PUROHIT, SAGAR,SAGAR vs. ITO WARD (3) SAGAR, SAGAR

Appeal of the assessee stands allowed for statistical purposes

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2016-17 Abhishek Purohit, Vs. Ito, Kotwali Road, Ward (3), Behind Putrishala School, Sagar Sagar. Pan : Asbpp 4859M (Appellant) (Respondent) Appellant By Shri Rahul Bardia, Ca Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 05/07/2023 Date Of Pronouncement 07/07/2023

Sections 143(2) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) and 142(1) of the Act were issued from time to time. However, there was non-compliance on the part of the assessee. The Assessing Officer also proceeded to impose penalty u/s. 271(1)(b

TRIYUGI NARAYAN DWIWEDI,REWA vs. INCOME TAX OFFICER - WARD - 1, REWA

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2016-17 Triyugi Narayan Dwivedi V. Income Tax Officer Ward No.03, Bramhan Tola Ward-1 Dhari Khadda, Semariya Distt- Kothi Compound Becides Rewa-486001. Family Court, Rewa- 486001. Pan: Bhbpd4469B (Appellant) (Respondent) Appellant By: Ms. Apoorva Garg, Ca Shri Kng Pillai, Advocate Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 17 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

271(1)(b) of the Income Tax Act 1961 (“Act”, for short) for non-compliance of notice u/s 142(1) of the Act dated 10.12.2021 and 03.02.2021. Thereafter, the Assessing Officer vide penalty order dated 21.09.2022 levied a penalty of Rs.20,000/-. Aggrieved by this order, the assessee preferred appeal before the Ld. CIT(A) who sustained the penalty

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short]. (B) In the appeals vide ITA. Nos. 129 & 132/JAB/2024 filed by the assessee, filings are beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short]. (B) In the appeals vide ITA. Nos. 129 & 132/JAB/2024 filed by the assessee, filings are beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond