PUSHPA KUMARI SINGH ,SAHARSA vs. ITO WARD 3(4) SAHARSA, GAUTAM NAHGAR ,KOSHI CHOWK,SAHARSA

ITA 65/PAT/2026Status: DisposedITAT Patna27 May 2026AY 2020-215 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide a reasonable cause for the inordinate delay in furnishing the tax audit report beyond the extended due date. Consequently, the penalty imposed under Section 271B was upheld.

What were the facts?

The assessee, running a petrol pump, exceeded the turnover threshold requiring a tax audit under Section 44AB. Despite the due date for the assessment year 2020-21 being extended to March 31, 2021, the assessee furnished the audit report on February 3, 2024, after a significant delay and after a notice under Section 148 was issued.

What were the issues?

Whether a penalty under Section 271B is leviable for delayed furnishing of the tax audit report, and if the assessee provided a reasonable cause for the delay.

Which sections of the Income-tax Act were involved?

Section 44AB,Section 139(1),Section 271B,Section 273B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri S.K. Dutta, Adv
For Respondent: Shri Mingma Sherpa, Sr. DR
Hearing: 25.05.2026Pronounced: 27.05.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Addl./Joint Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 06.01.2026, DIN & order No. ITBA/NFAC/S/250/2025-

2 Pushpa Kumari Singh 26/1084448616(1) confirming the penalty imposed by the AO u/s 271B of the Act for not getting his account audited within the specified due date.

2.

Briefly stated the facts of the case are that the assessee is an individual running a petrol pump of Indian Oil C

The order continues below.

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