IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 389/RJT/2025 Assessment Year: (2013-14)

Suresh Ratilal Lodaria Vs. IRO, wd – 2, C/o. Sarda & Sarda, Sakar, 1^st Aayakar Bhavan, Plot No. 20/A, Floor, Dr. Radha-krishna Road, Sector No. 8, Behind KPT-AO, Rajkumar Collage, Rajkot-360001 Building, Gandhigram - 370201 èथायीलेखास.ं/जीआइआरस.ं/PAN/GIR No.: AABPL4571A (Appellant) (Respondent)

Appellant by : Shri Vimal Desai, Ld. A.R.

Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 27/11/2025 Date of Pronouncement : 30/01/2026 आदेश / ORDER Per Dr. Dinesh Mohan Sinha, JM:

Captioned appeal filed by the assessee, pertaining to Assessment Year (AY)-2013-14, is directed against the order passed by the Commissioner of Income Tax [(in short “Ld.CIT(A)”] vide order dated 08.05.2025, which in turn assessment order passed by Income Tax Department/Assessing Officer under section 271B of the Income Tax Act, 1961 (in short “the Act”), vide order dated

28.09.2022.

2. Grounds of appeal raised by the assessee are as follows:

“1. The Penalty order u/s/ 271B of the Act is bad