SUNIL KUMAR,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

ITA 255/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was negligent at all levels and provided no plausible explanation for the delay or non-appearance. Therefore, the penalty levied was upheld.

What were the facts?

The assessee filed an appeal with a delay of 674 days against a penalty order. The penalty was levied for failure to respond to a notice issued under Section 142(1) during assessment proceedings.

What were the issues?

Whether the penalty for non-compliance with a notice is justified, and whether the inordinate delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 271(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by the assessee for Assessment Year (AY) 2015-16 is directed against the order of learned Commissioner of Income Tax (Appeals) [NFAC, Delhi] dated 31.01.2024 confirming the penalty of Rs.10,000/- as levied by Ld. AO on 18.09.2023 u/s 271(1)(b) of the Income Tax Act, 1961. The registry has noted inordinate delay of 674 days in the appeal, the condonation of which has been sought by Ld. AR.

2.

Upon perusal of penalty

The order continues below.

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