PERAVALI SUMANTH KUMAR,MADANAPALLE vs. ITO, WARD-1, MADANAPALLE

ITA 480/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2020-2112 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation for not filing the return on time was bona fide due to COVID-related duties. Since the returned income was accepted without additions and substantial TDS was deducted, the penalty was unsustainable.

What were the facts?

The assessee failed to file the return of income for AY 2020-21. A return was filed only after a notice under section 148, which was accepted by the AO without additions. However, a penalty under section 270A was levied.

What were the issues?

Whether the penalty under section 270A is leviable when the assessee offers a bona fide explanation for delayed filing and the returned income is accepted without additions.

Which sections of the Income-tax Act were involved?

Section 270A,Section 148,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 25/08/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Peravali Sumanth Kumar (“the assessee), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 22.01.2026 for the A.Y.2020-21. 2. The assessee has raised the following grounds of appeal:

“1. The order of the ld. First Appellate Authority is not correct either on facts or in law and in both.

2.

The ld. First Appellate Authority is not justified in confirming penalty of Rs. 4,27,465/- under sect

The order continues below.

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