, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No. 188/Ind/2024 (AYs: 2012-13)

Shri Vimal Todi, बनाम/ Additional Commissioner

501, Darshan Residency, of Income-tax, Vs.

104-105, Anand Bazar, Indore Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: AFYPT0164P Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 06.03.2026 आदेश / O R D E R Per B.M. Biyani, AM:

Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of penalty-order dated 28.03.2019 passed by Addl. CIT (Central), Indore u/s 271D of the Income-tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2012-13, the assessee has filed present appeal.

2. This is a re-called matter. Originally, the present of assessee, being the same ITA No. 188/Ind/2024 for AY 2012-13, was decided by learned co-ordinate bench of ITAT, Indore alongwith other two appeals, being ITA No. 189/Ind/2024 for AY 2013-14 & ITA No. 190/I