SURENDRAKUMAR MITHAILAL PAL,SEONI vs. ITO WARD-1, YAVATMAL

ITA 73/NAG/2026Status: DisposedITAT Nagpur10 September 2026AY 2021-224 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and allowed the appeal for statistical purposes, setting aside the penalty order. The Assessing Officer can take action based on fresh adjudication of quantum proceedings.

What were the facts?

The assessee failed to respond to notices, leading to an ex-parte penalty order. The appeal before the CIT(A) was filed with a significant delay which was not condoned.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the penalty order is sustainable when the quantum addition is set aside.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Abhijeet Shrivastava
For Respondent: Shri Abhay Shende, Sr. DR
Hearing: 29.07.2026Pronounced: 10.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2021-22 is directed against the order dated 12.12.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Penalty order dated 27.06.2023 passed u/s. 271AAC(1) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The sole grievance of the assessee is against the levy of penalty u/s.271AAC of the Act at Rs.97,578/-.

3.

At the outset, ld. Counsel for the assessee submitted that the assessee failed to respond to the notices issued by the ld. Assessing Officer u/s.274 r.w.s.271AAC of the Act resulting into passing of exparte order

The order continues below.

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