2026 (6) TMI 1111

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....L MEMBER For the Assessee : Shri Rajendra Jain, Advocate (Physical) For the Revenue : Smt. Swapnil Parihar, JCIT (Virtual) ORDER PER BENCH: These captioned appeals have been filed by assessee's against the separate order of the Commissioner of Income Tax, Appeal, Jaipur-5 [hereinafter referred to as CIT(A)] dated 12.08.2025 and 15.07.2025 with respect to Assessment Year 2022-23. 2. The assessee's have raised common issues in the grounds of appeal, therefore, the ground of appeal are reproduced as per ITA Nos. 812 to 821/Jodh/2025: • That on the facts and in the circumstances of the case, the Id CIT (A) grossly erred in upholding the validity of penalty order passed by the Ld AO. • That on the fact....

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.... six cases where notices issued u/s. 142(1) of the Income Tax Act. The AO stated that a penalty show cause notice has also been issued for noncompliance of notice u/s. 142(1) and levied a penalty of Rs. 10,000/- u/s. 272A(1)(d) for six non-compliances 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)....

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....nce by way of furnishing a detailed reply with the support of the documentary evidence in the course of assessment proceedings. From the assessment order passed by the AO for the year under consideration, it is evident that after considering the submissions 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 ....