DEVENDR KUMAR,HARDOI vs. ITO-3(2), HARDOI

ITA 213/LKW/2026Status: DisposedITAT Lucknow27 May 2026AY 2020-215 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's non-compliance was due to his lack of education and reliance on his counsel, who failed to make the necessary compliances. Given that the sale proceeds were used for construction and unlikely to result in tax liability, the Tribunal found reasonable grounds for deleting the penalty.

What were the facts?

The assessee, an individual involved in agricultural activities, failed to file a return of income for AY 2020-21. The Assessing Officer reopened the case and issued several notices, to which the assessee did not respond, leading to a best judgment assessment and a penalty under Section 272A(1)(d) for non-compliance.

What were the issues?

Whether a penalty under Section 272A(1)(d) for non-compliance with statutory notices is justified when the non-compliance is attributed to the assessee's lack of education and reliance on counsel.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 147,Section 148,Section 144B,Section 142(1),Section 133(6),Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 23.04.2026Pronounced: 27.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC against the order passed under section 250 of the Income Tax Act, 1961 on 30.12.2025, wherein the ld. CIT(A) has confirmed the penalty under section 272A(1)(d) for the A.Y. 2020-21 that was levied by the Assessing Officer on 4.06.2025. The grounds of appeal are as under: - “1. That the Id. Commissioner of Income Tax (Appeals), NFAC erred on fact of the law in confirming the penalty of Rs. 10,000/-u/s 272A(1)(d) of the Income Tax Act, 1961 which is contrary to the facts and in law.

2.

The appellant reserves a right to add/alter/amend any ground of appeal at the time of its hearing.”

2.

The fac

The order continues below.

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