IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 33/PAT/2025 Assessment Year: 2021-22 Rohit Khandelwal AC/DCIT, Central Circle, MZF S/o Bijay Khandelwal Main Road, Jaynagar Near Surekha Vs Atithi Bhawan, Madhubani, Bihar-847226.

(PAN: JAGPK8824M)

(Appellant) (Respondent)

Present for:

Appellant by : Shri Sanjeev Kr. Anwar, Advocate Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 27.02.2025 Date of Pronouncement : 27.02.2025

O R D E R

Per Bench :

This is an appeal filed by the assessee against the order of the Ld.

Commissioner of Income Tax (Appeals), Patna-3 [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/APL/S/250/2024-25/1070658454(1) dated 26.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2021-22 confirming the levy of penalty levied u/s. 271AAC(1) of the Act.

2. Shri Sanjeev Kr. Anwar, Advocate appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.

3. It was submitted by the Ld. AR that there was an information received from the authorit