BIDYADHAR DAS,BALASORE vs. ITO, WARD-1, BALASORE, STATION SQUARE, BALASORE

ITA 474/CTK/2026Status: DisposedITAT Cuttack03 June 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had a reasonable cause for non-compliance due to technical issues with communication. Therefore, the penalty levied was deleted.

What were the facts?

The assessee, a retired Army Subedar, failed to comply with notices leading to an ex-parte assessment and penalty. The assessee claimed non-receipt of notices due to incorrect login ID and mobile number details with the department.

What were the issues?

Whether a penalty under Section 272A(1)(d) is leviable when the assessee demonstrates a reasonable cause for non-compliance with notices due to technical communication issues.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 03/06/2026Pronounced: 03/06/2026

PerBench: This is an appeal filed by the assessee against the order of CIT(A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2018- 19/10415052 order dated 17/02/2026 for the assessment year 2019-20 against the confirmation of penalty levied u/s.272A(1)(d) of the Act.

2.

Shri Somnath Sahoo, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, ld. Sr. DR represented on behalf of the revenue.

3.

It was the submission that the assessee is a retired Subedar from the Army. The return filed by the asses

The order continues below.

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