AJAZ ALAM,LUCKNOW vs. ASSESSMENT UNIT, NFAC

ITA 259/LKW/2026Status: DisposedITAT Lucknow27 May 2026AY 2019-205 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to medical reasons. It was held that a reasonable cause for non-compliance, as per section 273B, warrants the deletion of the penalty.

What were the facts?

The assessee failed to file their return of income and did not comply with notices issued under section 142(1) during assessment proceedings. A penalty was levied for this non-compliance.

What were the issues?

Whether a penalty under section 272A(1)(d) can be sustained when there was a reasonable cause for non-compliance with statutory notices due to medical reasons.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 142(1),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Shubham Rastogi, CA
For Respondent: Shri R. R. N. Shukla, Addl CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), New Delhi dated 19.12.2025, pertaining to the assessment year 2019-20. The assessee has raised the following grounds of appeal: -

“1. The Ld. CIT(A) NFAC, erred on facts and in law in upholding the penalty of Rs.20,000/- u/s 272A(1)(d) of I. T. Act without appreciating that there was a reasonable cause being medical reason for non-compliance of the notices.

2.

The Ld. CIT(A) failed to appreciate that due acute depression com

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 272A(1)(d)

All 1,125 judgments and leading authorities on Section 272A(1)(d) →

Recent GST High Court judgments

Search GST case law →