BIJAY KUMAR CHANDGOTHIA,DARBHANGA vs. ITO WARD-3(1), DARBHANGA

ITA 40/PAT/2026Status: DisposedITAT Patna17 August 2026AY 2020-217 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the filing of Form 68 is procedural in nature and the delay in filing it should be condoned, especially when the tax and interest were paid within the stipulated time. Therefore, the assessee is eligible for immunity from penalty.

What were the facts?

The assessee initially filed a return of income, but later, after a notice under section 148, declared additional income of Rs. 11,99,000/-. The Assessing Officer initiated penalty proceedings under section 270A for under-reporting of income. The assessee claimed immunity under section 270AA, having paid the tax and interest, but filed Form 68 belatedly.

What were the issues?

Whether the belated filing of Form 68, after paying the tax and interest, disqualifies the assessee from claiming immunity from penalty under Section 270AA for under-reported income.

Which sections of the Income-tax Act were involved?

Section 270A,Section 270AA,Section 56(2)(x),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, PATNA

For Appellant: Shri Naman Nayak, Adv
For Respondent: Shri Ravi Kant Chowdhary, DR
Hearing: 30.06.2026Pronounced: 17.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 28.11.2025, DIN & Order No:

2 Bijay Kumar Chandgothia; A.Y. 2022-21 ITBA/NFAC/S/250/2025-26/1083116357(1). The assessee has raised following grounds of appeal:

“1. For that the penalty imposed by the Assessing Officer u/s 270A of the Income Tax Act, 1961 is bad in facts and law.

2.

For that on the Facts and Circumstances of the case the Assessing offic

The order continues below.

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