RAMESH CHANDRA DETHALIYA,POLIAIKALAN V. INCOME TAX OFFICER, SHAJAPUR, SHAJAPUR

ITA 629/IND/2025

AI Insights

The case involves Ramesh Chandra Dethaliya, the appellant, who appealed against the penalty of Rs. 25,000 imposed for non-maintenance of books of account during the assessment year 2010-11. The penalty was initially levied by the Assessing Officer (AO) under section 271A of the Income-tax Act, 1961, and was upheld by the Commissioner of Income-tax (Appeals) [CIT(A)]. The appellant contested the penalty, arguing against the findings of the lower authorities. However, the Tribunal found that the CIT(A) had adequately examined and adjudicated the issues, and no errors or infirmities were pointed out by the appellant's representative.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833783 (ITAT-INDORE)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORTHEASSESSEEREITERATEDTHESUBMISSIONSAS; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIS.S.DESHPANDE
• Keywords: Competent authority
• Section: 92

Judgement Text

"Page 1 of 6 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.629/Ind/2025 Assessment Year:2010-11 Ramesh Chandra Dethaliya, Ward No.4, Badi Taraf, Poliaikanan, Dist. Shajapur बनाम/ Vs. ITO, Rajapur (Assessee/Appellant) (Revenue/Respondent) PAN:AYCPD9633J Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 03.02.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 30.06.2025 passed by learned Commissioner of Income-tax-NFAC, Delhi [“CIT(A)”] which in turn arises out of penalty-order dated 30.05.2018 passed by learned ITO, Shajapur [“AO”] u/s 271A of Income-tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2010-11, the assessee has filed this appeal on following grounds: Printed from counselvise.com Ramesh Chandra Dethaliya ITA No. 629/Ind/2025 – AY 2010-11 Page 2 of 6 “1. The Ld. CIT(A) NFAC has erred in imposing penalty u/s 271A of Rs. 25,000/- due to non maintenance of Books of Accounts. 2. The penalty levied of Rs. 25,000/- may please be deleted. 3. The assessee craves to amend, alter or delete any of the ground of appeal.” 2. The assessee in present case is aggrieved by the penalty of Rs. 25,000/- u/s 271A imposed by AO and upheld by CIT(A) for non- maintenance of books of account. 3. We have heard the learned Representatives of both sides and perused the case record including the orders of lower authorities. 4. In Para 4 of assessment-order, the Ld. AO has noted as under: “5. चूंͩक Ǔनधा[ǐरती के कथनानुसार वष[ के दौरान सकल ĤािÜत Ǿपये 63,86,904/- आती है।िजसकोदेखतेहुएǓनधा[ǐरतीकोअपनेåयापारसे संबंͬधतलेखा-पुèतकɉ कारख-रखावकरना/करवानाचाǑहयेथातथाधारा44एबीके अधीनअपनेåयापारमɅ रख-रखावकȧ गईलेखा-पुèतकɉ काअंके¢णकरवाना आवæयकथा।ÈयोͩकǓनधा[ǐरतीकȧ वष[ केदौरानसकलĤािÜतअंके¢णसीमा40 लाखǽपयेसेअͬधकहै।अतःǓनधा[ǐरतीɮवाराधारा44एबकेĤावधानɉ का उãलंघनͩकयागयाहै।साथहȣ अपनीआयकोभीछुपायागयाहै।अतःलेखा- पुèतकɉ केरख-रखावनकरनेकेकारणधारा271एएवंधारा44एबीकेअधीन लेखा-पुèतकɉ काअंके¢णनहȣंकरवानेकेकारणधारा271बीकȧ शािèतकाय[वाहȣ Ĥारंभकȧ जातीहै।” 5. Thereafter, the AO has imposed a penalty of Rs. 25,000/- vide penalty-order dated 30.05.2018. During first appeal, the CIT(A) has passed following order upholding the action of AO: Printed from counselvise.com Ramesh Chandra Dethaliya ITA No. 629/Ind/2025 – AY 2010-11 Page 3 of 6 “4. Decision: 4.1 I have considered the facts and circumstance of the case. It is found that the assessee vide its submission dated 20.01.2025 submitted Form No. 4 (under rule 7) which is an order for full and final settlement of tax areas under subsection (2) of section 92 read with section 93 of Finance Act (No. 2) of 2024 under the Direct Tax Vivad Se Vishwas Scheme, 2024. It is certified by the competent authority that surn of being Rs. 60,192/-has been paid by the declarant towards full and final settlement of tax areas determined in order No. 751672651131224 dated 13.12.2024 with respect to the appal ref. No. 1715090240 for disputed assessmnet order dated 30.05.2018 for AY 2010-11 as under: Printed from counselvise.com Ramesh Chandra Dethaliya ITA No. 629/Ind/2025 – AY 2010-11 Page 4 of 6 Printed from counselvise.com Ramesh Chandra Dethaliya ITA No. 629/Ind/2025 – AY 2010-11 Page 5 of 6 6. Before us, the Ld. AR for the assessee reiterated the submissions as were made by assessee before Ld. CIT(A). Upon careful consideration of the rival submissions and on perusal of the material available on record, we find that the Ld. CIT(A) has duly examined and adjudicated the issues raised before him by passing a reasoned and speaking order. The Ld. AR could not point out any factual or legal infirmity, perversity or error in the findings/conclusions recorded by the Ld. CIT(A). In absence of any contrary material brought on record, we see no justification to interfere with the Printed from counselvise.com Ramesh Chandra Dethaliya ITA No. 629/Ind/2025 – AY 2010-11 Page 6 of 6 impugned order. Accordingly, the order passed by the Ld. CIT(A) is upheld and the appeal filed by the assessee is dismissed. 7. Resultantly, this appeal is dismissed. Order pronounced in open court on 03/02/2026 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 03/02/2026 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "