LALJI YADAV,LUCKNOW vs. ITO-1(2), LUCKNOW
In the result, the appeal of the assessee is allowed
ITA 729/LKW/2024[2017-18]Status: DisposedITAT Lucknow18 Jul 2025AY 2017-18
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Lalji Yadav, Vs. Ito-1(2), 3/152A, Vivek Khand, Gomti Lucknow (New) Nagar, Lucknow, U.P.-226010 Pan:Aakpy2220J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 06.05.2025 Date Of Pronouncement: 18.07.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Confirming The Penalty Levied Under Section 272A(1)(D) Levied By The Ito, Ward-9(1)(1), Lucknow Dated 27.01.2022. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order Dated 10.12.2019 Passed U/S 144 Of The Income Tax Act, 1961, Giving Rise To The Penalty Proceedings U/S 272A(1)(D) Of The Act, Has Been Set Aside By The Hon'Ble Income Tax Appellate Tribunal, Lucknow Bench 'A' Vide Order Dated 13.11.2024 Passed In Ita No. 448/Lkw/2024, Restoring The Matter To The Assessing Officer For Passing The Assessment Order Afresh, The Impugned Order Dated 09.10.2024 Passed By Ld. "Cit(A)" As Well As Penalty Order U/S 272A(1)(D) Do Not Survive & Consequently The Order Passed By The Lower Authorities Deserve To Be Set Aside. 2. Because The Order Appealed Against Is Contrary To Facts, Law & Principles Of Natural Justice. 3. The Appellant Craves Leave To Add, Delete Or Modify Any Of The Grounds Before Or At The Time Of Hearing Of Appeal.”
For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Amit Kumar, DR
Section 139(1)Section 142(1)Section 144Section 250Section 272A(1)(d)Section 69A
250 of the Income Tax Act, 1961 confirming the penalty levied under section 272A(1)(d) levied by the ITO, Ward-9(1)(1),
Lucknow dated 27.01.2022. The grounds of appeal are as under:-
“1. BECAUSE the assessment order dated 10.12.2019 passed u/s 144 of the Income Tax Act, 1961, giving rise to the penalty proceedings u/s 272A
