IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.5654/Del/2024 [Assessment Year: 2013-14]

Krishna Enterprises, Assistant Commissioner of

202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi.

PAN- AAHFK4892P Assessee Revenue Assessee by Shri Suresh Kumar Gupta, CA Revenue by Shri B.S. Anand, Sr. DR Date of Hearing 25.06.2025 Date of Pronouncement 19.09.2025

ORDER

PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the order dated 20.11.2024 of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the Ld. CIT(A)] pertaining to Assessment Year 2013-14 arising out of penalty order u/s 271B of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the Ld. Assessing Officer (Ld. AO’, for short) dated

23.09.2022.

2. The grounds of appeal raised by the assessee reads as under: -

“1. On facts and circumstances of the case, the AO/AU has erred in imposing penalty of Rs. 1,50,000/- u/s 271B of IT Act without jurisdiction. Therefore, the penalty imposed need to be deleted.

2. On facts an