2026 (4) TMI 333

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....badram Vislavath, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed against the order dated 26- 08-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment years 2013-14 & 2014-15. 2. The grounds of appeals are as under:- ITA No. 2107/Ahd/2025 A.Y. 2013-14 "1. The Ld. CIT(A), NFAC has erred in law and on facts in dismi....

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..... 3. The Appellant craves leave to add, amend, delete or alter one or more grounds of appeal." 3. The assessee is an individual and filed his return of income for assessment year 2013-14 on 16-09-2013 declaring income of Rs. 1,81,470/-. Subsequently, the case was selected for scrutiny and notice u/s. 148 dated 31-03-2021 was issued to the assessee. In response to the notice u/s. 148 of....

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....nitiated through notice on 30-03-2022 for penalty by the Assessing Officer. The assessee filed his reply on 27-08- 2022. After taking cognizance of the assessee's reply, the Assessing Officer levied penalty u/s. 271(1)(b) r.w.s. 274 of the Act thereby imposing penalty of Rs. 10,000/- 4. The assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The ld. A....

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....ection (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2)(a) of section 142. The Assessing Officer cannot impose penalty u/s. 271(1)(b) of the Act. 6. The ld. D.R. relied upon the assessment order and the order of the CIT(A). 7. We have heard both the parties and perused all the relev....