PINKY AGARWAL,KOLKATA vs. I.T.O., WARD - 33(2), KOLKATA

ITA 2176/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2019-20207 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty notice was invalid because it failed to specify the relevant limb of Section 270A, rendering the penalty proceedings void. The Tribunal also noted a violation of the principle of consistency in the CIT(A)'s order.

What were the facts?

The Assessing Officer disallowed a donation of ₹1.00 lac claimed by the assessee and initiated penalty proceedings under Section 270A. The penalty notice was issued without specifying the limb or sub-clause of Section 270A(9) under which proceedings were initiated.

What were the issues?

Whether a penalty under Section 270A is valid if the show cause notice does not specify the limb of the section under which it is initiated? Whether the CIT(A) violated the principle of consistency?

Which sections of the Income-tax Act were involved?

Section 270A,Section 274,Section 147,Section 144B,Section 270AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Shri S.K. Tulsiyan

For Appellant: Shri S.K. Tulsiyan
For Respondent: Shri Praveen Das Chowdhury
Hearing: 18.08.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.04.2026 for the AY 2019-20. 2. The issue raised in ground no.1 is against the order of ld. CIT (A) confirming the penalty of ₹62,400/- as levied by the ld. AO u/s 270A of the Income-tax Act, 1961 (the Act) at the rate of 200% despite the fact that the show cause notice issued u/s 274 read with section 270A of the Act dated 28.11.2024, was invalid as the same was issued in a vague, ambiguous and without specifying specific limb or sub clause of Section Pinky Agarwal; A.Y. 2019-20 270A (9) under which the penal

The order continues below.

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