2026 (5) TMI 560

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....e Tax, Appeal, Jaipur-5 [hereinafter referred to as CIT(A)] dated 29.09.2025 and 16.10.2025. 2. The assessee's have raised common issues in the grounds of appeal in ITA Nos. 951 to 961/Jodh/2025, which reads as under:- * That on the facts and in the circumstances of the case, the ld CIT (A) grossly erred in upholding the validity of penalty order passed by the Ld AO. * That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in upholding the penalty for delay in compliance of notice understanding the facts and circumstantial evidences as demonstrated by assessee in the light of provisions of law and supported by the decision of the Hon'ble Apex Court. * That on the facts and in the....

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....ces to the said statutory notices. However, the assessment has been completed u/s 143(3) of the Income Tax Act accepting the returned income shown by the assessee at Rs. 3,73,890/-. 5. Aggrieved assessee went in appeal before the Ld. CIT(A) who has summarily rejected the appeal of the assessee by observing that the appellant has no explanation to offer in the matter and there is no factual basis of the claim raised in the grounds of appeal and accordingly, he confirmed the penalty u/s 272A(1)(d) of the IT Act of Rs. 10,000/-. 6. The Ld. Counsel for the assessee has submitted that it was due to overload of the work of audit and ITR filing and pending assessment proceedings that the early notices remained non-complied during the course ....

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....ns of the assessee, the AO has observed that the assessee is an individual entity and derived his income from agriculture in addition to that he has also derived income from other sources i.e. interest income which have been shown in the ITR for the year under consideration. The AO further stated in the assessment order that the reply filed by the assessee has been verified from the material available on record and the same has been found tenable and placed on record. After considering the detailed reply filed by the assessee, the AO has passed the assessment order u/s 143(3) of the Act after considering the details filed by the assessee in compliance to the subsequent notices and show cause notice. Thus, the earlier non-compliance to the n....