RASHPAL SINGH 137-C G T ROAD NEW PARTAP NAGAR GURLAL BAZAR SULTANWIND GATE AMRITSAR,AMRITSAR vs. INCOME TAX OFFICER WARD 3(3) AMRITSAR MAQBOOL ROAD AMRITSAR, AMRITSAR

ITA 753/ASR/2025Status: DisposedITAT Amritsar31 July 2026AY 2012-20134 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

For the penalty under Section 271(1)(c), the Tribunal set aside the matter to the CIT(A) to provide the assessee an opportunity to present their case on merits. For the penalty under Section 271F, the Tribunal upheld the penalty as there was a clear violation of the provisions.

What were the facts?

The assessee failed to file income tax returns and comply with notices, leading to ex-parte assessment and penalty orders. The first appellate authority also dismissed the appeals due to non-compliance by the assessee.

What were the issues?

Whether the assessee should be granted an opportunity to represent their case on merits before the first appellate authority for penalty under Section 271(1)(c), and whether the penalty under Section 271F for non-filing of return is justified.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 271(1)(c),Section 274,Section 271F,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA

For Respondent: Smt. Kulwinder Kaur, CIT. DR
Hearing: 27.07.2026Pronounced: 31.07.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 03.09.2025, by imposing penalty u/s 271(1)(c) of the Act dated 27.09.2021. I.T.A. No.752/Asr/2025 A.Y. 2012-13 Penalty u/s 271(1)(c)

2.

Brief facts are that in absence of any return on record, and in absence of any compliance to various notices issued in course of assessment proceedings, the assessee has been assessed u/s 144/ 147 of the Act, on a total income of Rs. 26.87 lakhs (which includes an addition of Rs. 15 lakhs on account of unexplained cash deposits in bank, salary income being Rs. 5.95 lakhs plus

The order continues below.

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