2026 (5) TMI 1188

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.... Revenue : Smt. Mamta Singh, SR-DR ORDER This is an appeal filed against the order dated 10-10-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18 2. The grounds of appeal are as under:- "1.1 The order passed by u/s. 250 passed on 10.10.2025 for A.Y. 2017- 18 by NFAC, [CIT(A)], Delhi (for short CIT(A)" upholding the penalty of Rs. 3,89,060/- l....

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.... committed any default as provided u/s 270A. 3.1 The ld. CIT(A) has grievously erred in law and or on facts in not appreciating that the claim of deduction claimed u/s 80P(2)(a)(i) was not under reporting of income as a consequence of mis-reporting thereof. 3.2 The ld. CIT(A) has failed to appreciate that there was a sufficient cause for failure to respond to the notices of heari....

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.... for under-reporting of income as consequence of mis-reporting. The assessee did not file any reply and therefore the Assessing Officer imposed penalty of Rs. 3,89,016/- in respect of tax payable on mis-reporting of income relating to the addition of cash disallowance deduction u/s. 80P of the Act. 4. Being aggrieved by the penalty order, the assessee filed appeal before the CIT(A). The CIT(A) ....