SURESH KUMAR,MIRZAPUR vs. ACIT, MIRZAPUR

ITA 34/ALLD/2023Status: DisposedITAT Allahabad13 October 2023AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had made compliance, albeit belatedly, by filing written submissions before the assessment order was framed. The delay was considered a bonafide reason due to the transition to digital assessment proceedings, making Section 273B applicable.

What were the facts?

The assessee failed to respond to a notice dated 12.09.2019 issued during assessment proceedings. A penalty was levied under Section 272A(1)(d) for non-compliance, which was confirmed by the CIT(A). The assessee claimed fraud in a bank account opened in his name as a reason for non-compliance.

What were the issues?

Whether a penalty under Section 272A(1)(d) is warranted for belated compliance with a notice, especially when the assessment was framed after considering the assessee's submissions and considering the transition to digital proceedings.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 274,Section 143(2),Section 142(1),Section 143(3),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD “SMC”

Before: SHRI ABY T. VARKEY, JM

For Appellant: Shri Utkarsh Gupta
Hearing: 13/09/2023Pronounced: 13/10/2023

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 23.03.2023 for AY. 2017-18 arising from penalty order passed u/s 272A(1)(d) of the Income Tax Act, 1961 (hereinafter “the Act”).

2.

The assessee is an individual and filed his return of income on 25.03.2018 declaring total income of Rs.2,69,820/-. Later, the return was selected for scrutiny and accordingly, statutory notice u/s 143(2) & 142(1) of the Act were issued from time to time through online mode requisitioning certain papers and documents. The AO noted at para no. 3 of his orde

The order continues below.

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