IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2017-18 Shri. Razaq Liyakhath Ali, Vs. ITO, Kouzer Masjid Circle Fort Road, Ward – 2(1), Channagiri, Davangere.

Davangere – 577 213.

PAN : ACEPL 3149 D APPELLANT RESPONDENT Assessee by : Shri. Sachin, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore.

Date of hearing : 01.09.2025 Date of Pronouncement : 04.09.2025

O R D E R

Per Laxmi Prasad Sahu, Accountant Member :

This appeal is filed by the assessee against the Order passed by the CIT(A) vide DIN and Order No.ITBA/N FAC/S/250/2025-26/1076392749(1) dated 22.05.2025 challenging the penalty Order passed by the learned CIT(A)

under section 271B of the Act.

2. Briefly stated, the facts of the case are that assessee is engaged in business in the name and style of A. R. Timber at NS13, Main Road, Chennagiri – 577213, Davangere, Karnataka. The case was reopened after issue of notice under section 148 of the Act and the assessee filed return of income. It was noted that the assessee did not file his return of income for the year under consideration u/s 139(1) of the