ANUTOSH CHAKRABORTI,KOLKATA vs. D.C.I.T., CIRCLE - 52(1),, KOLKATA

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ITA 2085/KOL/2025Status: DisposedITAT Kolkata22 July 2026AY 2018-20195 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that non-filing of Form-68 for immunity under Section 270AA is a technical breach and does not disentitle the assessee from claiming immunity if substantive conditions are met. Therefore, the penalty levied under Section 270A should be deleted.

What were the facts?

The assessee under-reported income by ₹10,64,423, which included an inadvertent mistake and unreported interest. The assessee paid the tax and interest thereon. The CIT(A) dismissed the appeal due to delay, without condoning it.

What were the issues?

Whether non-filing of Form-68 for immunity under Section 270AA, despite fulfilling other conditions, warrants deletion of penalty under Section 270A.

Which sections of the Income-tax Act were involved?

Section 270A,Section 270AA,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Anil Kochar
For Respondent: Shri Sallong Yaden, DR
Hearing: 09.07.2026Pronounced: 22.07.2026

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 30.07.2025 for the AY 2018-19.

2.

The assessee has challenged the levy of penalty u/s 270A of the Income-tax Act, 1961 (the Act) vide order dated 16.03.2022.

4.

In the appellate proceedings, the ld. CIT (A) dismissed the appeal by not condoning the delay and thus, the appeal was not even heard.

5.

After hearing the rival contentions and perusing the materials available on record, we find that in this case undisputedly there was under reporting of income to the tune of ₹10,64,423/- on the part of the assessee and the assessee has deposited the tax thereon when the same was detected. The ld. Counsel for the assessee submitted before us that since pursuant thereto the assessee paid taxes and interest thereon within the period given in the assessment order/ demand notice, then it is undisputed fact that the assessee has fulfilled all the conditions prescribed u/s 270AA of the Act for claiming immunity from imposition of penalty u/s 270A of the Act by duly remitting the tax and interest as per the order

“7. A combined perusal of the above section and the facts in the present case makes it clear that the assessee has fulfilled all the conditions except filing the prescribed form i.e. Form-68 before the A.O seeking immunity. We in this regard notice that the issue of whether mere non filing of Form-68 will disentitle the assessee from immunity u/s. 270AA of the Act is considered by the Coordinate Bench in the case of New Dawat Traders, supra, where it has been held that: “5. We have heard both the parties and perused the material available on record. We note that the assessee-firm filed its RoI admitting total income at Rs.6,52,740/- on 30.10.2017. Pursuant to survey on 17.03.2017, u/s.133A of the Act, the return was selected for scrutiny andthe AO made an addition of Rs.55,46,812/- and since, the assessee offered Rs.30 lakhs under PMGKY scheme, the net-assessed income was computed at Rs.25,46,812/-. Pursuant thereto, assessee paid tax & interest within the period/time given in the assessment order/demand notice and thus it is an undisputed fact that the assessee has fulfilled conditions prescribed u/s.270AA of the Act for claiming immunity from imposition of penalty u/s.270A of the Act by duly remitting the tax & interest as per the order of the assessment as well as didn’t file any appeal against the assessment order dated 30.12.2019. Thus, it is noted that the assessee has fulfilled the conditions under Clause (a) & Clause (b) of sub-section (1) of section 270AA of the Act. However, the assessee didn’t file before the AO the application for immunity in Form 68 as prescribed by sub-section (2) of section 270AA of the Act. In case, if the assessee had filed Form 68 within the prescribed period stated in subsection (2), [i.e. within one month from the end of the month in which the assessment order was

7.

In the result, the appeal of the assessee is allowed.

Order pronounced on 22.07.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 22.07.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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