CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT
In the result, the appeal of the assessee is dismissed
ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14
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: -
For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A
section 271(1)(c) of the I. T. Act ie the Ld. CTT(A) has erred both in law and ‘in facts in upholding the impugned penalty order passed by Ld. AO by simply rejecting the application for condonation in filling appeal and hence CIT(A) order is arbitrarily unjustly and without basis in levying penalty of Rs.
5,45
