IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE]

ITA No.101/DDN/2024 [Assessment Year : 2010-11]

Mohit Batola vs ACIT

155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 PAN-AFTPB3533M APPELLANT RESPONDENT Assessee by Shri Verendra Kalra, CA Revenue by Shri S.K.Chaterjee, CIT DR Date of Hearing 05.08.2025 Date of Pronouncement 30.10.2025 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the order dated 23.04.2024 by Ld. Commissioner of Income Tax (A)-3, Noida [“Ld.CIT(A)”] in Appeal No. CIT(A), Kanpur-4/10044/2009-10 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the penalty order dated 09.03.2021 passed u/s 271(1)(c) of the Act pertaining to assessment year 2010-11.

2. Brief facts of the case are that assessee is an individual, engaged in the business of providing land to big developers as well as purchase and sale of land/development work on land of others and also director of various different companies. A search action was conducted u/s 132 of the Act o