, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ 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.690/Ind/2025 (AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

(AY: 2010-11)

आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/NFAC/S/250/2025-26/1077794992(1) dated 25.06.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2010-11 and the corresponding previous year period is from 01.04.2009 to

31.03.2010.

2. Factual Matrix

2.1 That as and by way of a penalty order made u/s 271(1)(c) of the Act wherein the penalty of Rs.6,50,000/- is levied upon the assessee these proceedings have arisen. That the aforesaid penalty order is dated 31.03.2017 of Dy. CIT-5(1) Bhopal M.P. which i