2025 (3) TMI 2216

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.... Revenue : Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.47/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 16/12/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1071256487(1) of Commissioner of Income Tax (Appeals) ["CIT(A)"] for short]. (B) At the time of hearing,....

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.... the Act. He also submitted, drawing our attention to date of filing of return that the assessee had filed the return within the time prescribed u/s 271F of the Act. In view of the foregoing, he submitted that the penalty imposed, amounting to Rs.5,000/- should be deleted. Learned D.R. expressed no objection to this and left the matter to the discretion of the Bench. (D) We have given due consi....