VIKASH KRISHNA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, PATNA

ITA 224/PAT/2026Status: DisposedITAT Patna30 June 2026AY 2020-217 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had bona fide reasons for not filing the return on time and there was no concealment or tax evasion. Following judicial precedents, the penalty imposed under Section 270A was deleted.

What were the facts?

The assessee, an individual, failed to file his income tax return for AY 2020-21 due to an accident and the COVID-19 pandemic. Although income was subject to TDS and the assessment was completed without variation, a penalty was levied under Section 270A for under-reporting of income.

What were the issues?

Whether penalty under Section 270A is leviable for delayed filing of return due to genuine reasons when there is no income escapement or tax loss.

Which sections of the Income-tax Act were involved?

Section 270A,Section 148A,Section 148,Section 147,Section 144B,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: shri KA, AR
For Respondent: Shri Ravi Kant, Sr. DR
Hearing: 25.06.2026Pronounced: 30.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 28.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2020-21. 2. Brief facts of the case as mentioned in the order of the Ld. CIT(A) as under:- The present case relates to penalty proceedings initiated under section 270A of the Act, for the Assessment Year 2020-21 in the case of the appellant, an individual deriving salary income. Information available with the Department showed that the appellant had received salary income of about Rs. 60,82,953/- during the financial year 2019-20 and had also purc

The order continues below.

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