IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./

(िनधार(cid:91) ण वष (cid:91) / Assessment Year : 2011-12)

Shantibhai Nathabhai Income Tax Officer बनाम/

Patel Ward-5, Palanpur Vs.

Beverly Hills, Deesa Highway, Jodnapura, Palanpur, banaskantha, Chadotar B.O, Gujarat-

385001 èथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANHS8542J (Appellant) .. (Respondent Shri Sanjay R Shah, AR अपीलाथ(cid:568) ओर से /Appellant by :

Shri Girish Prihar, Sr. DR (cid:292)×यथ(cid:568) क(cid:551) ओर स/े Respondent by :

Date of Hearing 05/03/2026 Date of Pronouncement 16/04/2026

O R D E R

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”) dated 08.10.2025, confirming the levy of penalty under Section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2011-12.

2. The grounds of appeals raised by the assessee are as under:

“1. The Commissioner of Income Tax (Appeals) erred in law and in facts by confirming penalt