THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA No. 1590/Ahd/2025 Assessment Year 2022-23 Piyush Garg, The DCIT, Flat No. C-302, CC-1(2)

Mapple Parmeshwar, Vs Ahmedabad-1 Opp. Earth School, (Respondent)

New Chandkheda, Ahmedabad PAN: AXQPG1191B (Appellant)

Assessee by: Shri Anurag Sinha, A.R.

Revenue by: Shri Uday Kishanrao Kakne, Sr. D.R.

Date of hearing : 06-10-2025 Date of pronouncement : 09-12-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member:

This is an appeal filed against the order dated 30-06-

2025 passed by CIT(A)-11, Ahmedabad for assessment year

2022-23.

2. The grounds of appeal are as under:-

“1. BECAUSE, the impugned order passed by the "AO' is liable to held void-ab- initio having been passed without any statutory Notice to the appellant thereby rendering the entire proceedings null in law.

2. BECAUSE, the Ld. CIT(A) has erred in law and on facts in treating the wrongful initiation of penalty as a mere clerical error, overlooking the settled principle that initiation of penalty is not a ministerial OR mechanical act but a quasi-judicial function requiring the conscious satisfaction of the