IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 6098/MUM/2024 (A.Y. 2014-15)

Shr i Vineet Thakar, v/s. Income Tax Officer(41)(4)(4)

22/201, Seawoods Estate बनाम Kautilya Bhavan, Mumbai –

Sector 54-56, Nerul, Navi 400051, Maharashtra Mumbai 400 706, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAGPT2617J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri Devendra Jain,AR Respondent by : Ms. Kavitha Kaushik (Sr. DR)

Date of Hearing 19.03.2025 Date of Pronouncement 28.03.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal emanating from the appellate order dated

24.09.2024 is filed by the assessee against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to penalty order passed u/s. 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated26.09.2022for the Assessment Year [A.Y.] 2014-15.

2. The grounds of appeal are as under:-

1. The Ld. CIT (A) has completed the appellate proceedings without considering the facts and circumstances of th