KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

ITA 798/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2017-184 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer (AO) imposed a penalty of Rs. 52,92,549/- under Section 221(1) for the assessee's failure to pay outstanding demand. The assessee appealed this penalty order.

What did the Tribunal hold?

The CIT(A) directed the AO to re-examine the calculation of tax in default after considering the amount of demand paid by the assessee. The ITAT directed the AO to give effect to the CIT(A)'s order within three months.

What were the issues?

Whether the penalty imposed under Section 221(1) was correctly calculated and whether the AO gave proper opportunity to the assessee. The primary issue became the AO's failure to give effect to the CIT(A)'s order.

Which sections of the Income-tax Act were involved?

Section 221(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Hemant Suthar, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 10.06.2026Pronounced: 10.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 07.05.2025 passed by learned Commissioner of Income-tax-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the penalty-order dated 06.11.2023 passed by learned Income-tax Officer, Daman [“Ld. AO”] u/s 221(1) of Income-tax Act, 1961 Kamuben Ramanlal Patel

[“the Act”] for assessment-year [“AY”] 2012-13, the assessee has filed this appeal.

2.

In present case, the precise facts are such that the AO imposed a penalty of Rs. 52,92,549/- u/s 221(1) for assessee’s failure to pay outstanding dema

The order continues below.

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