BASHIR AHMED ABDURRAHMAN MATTE,GOKAK vs. INCOME TAX OFFICER,WARD 1, GOKAK, GOKAK

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ITA 122/PAN/2026Status: DisposedITAT Panaji14 May 2026AY 2013-146 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that since the revisionary order and the consequential assessment order were set aside by the Tribunal, the penalty levied based on them was not sustainable. However, a prior penalty of Rs. 51,380/- was sustained as the assessee had not contested it.

What were the facts?

The assessee appealed a penalty order under Section 271(1)(c) of the Income Tax Act. The penalty was levied based on an assessment order that was subsequently set aside by the Tribunal. The assessee argued that the penalty was unsustainable as its foundation was invalid.

What were the issues?

Whether a penalty under Section 271(1)(c) is sustainable when the underlying assessment order is set aside. Whether a penalty can be sustained if the assessee has not contested a prior penalty.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 263,Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “DB” बेंच, / DR, ITAT, “DB” Bench, Panaji. ग र्ड फ़ इल / Guard File. 5. //TRUE COPY//

आिेश नुस र / BY ORDER,

Assistant Registrar, आयकर अपीलीय अधिकरण, / ITAT, Panaji.

S. Details Date Initials Designation No 1 Draft dictated on 11/05/2026 Sr. PS/PS 2 Final Draft placed before author 12/05/2026 Sr. PS/PS 3 Draft proposed & placed before the Second /05/2026 JM/AM Member 4 Draft discussed/approved by Second /05/2026 JM/AM Member 5 Approved Draft comes to the Sr. PS/PS /05/2026 Sr. PS/PS 6 Kept for pronouncement on /05/2026 Sr. PS/PS 7 Date of uploading of Order /05/2026 Sr. PS/PS 8 File sent to Bench Clerk /05/2026 Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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