PEHAP SINGH SHEKHAWAT,JAIPUR vs. ACIT CENTRAL CIRCLE-3, JAIPUR, JAIPUR

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ITA 1250/JPR/2025Status: DisposedITAT Jaipur19 May 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee provided valid reasons for non-compliance, which did not appear to be intentional. Therefore, the penalties levied were ordered to be deleted.

What were the facts?

The assessee appealed against penalty orders for non-compliance with notices issued during assessment proceedings. The assessee claimed not to have received physical notices and had limited access to email.

What were the issues?

Whether the penalty for non-compliance with notices is justified when the assessee demonstrates lack of intentional avoidance and provides reasonable explanations.

Which sections of the Income-tax Act were involved?

Section 153C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SHRI SANJAY GARG

Hearing: 19.03.2026Pronounced: 19.05.2026

P a g e | 1 ITA Nos. 1249 to 1251 & 1254 to 1257/JPR/2025 Pehap Singh Shekhawat IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” BENCH, JAIPUR BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos. 1249 to 1251 & 1254 to 1257/JPR/2025 (Assessment Years: 2013-14 to 2018-19 & 2020-21)

Pehap Singh Shekhawat Vs. ACIT, E-26 Green Prak Nangal Central Circle-03, Jaisa Bohra Jhotwara, Jaipur Jhotwara S.O Jaipur, Jaipur �थायीलेखासं./जीआइआरसं./PAN/GIR No: AOSPS0374k Appellant .. Respondent

Appellant by : Sh. Ashok Kumar Gupta, Adv. Respondent by : Sh. Gaurav Awasthi, JCIT

Date of Hearing 19.03.2026 Date of Pronouncement 19.05.2026 O R D E R All the seven appeals have been preferred by assessee against the separate orders of Commissioner of Income Tax (Appeal), Jaipur -04 (hereinafter referred to as “Ld. CIT(A)”) dated 10.06.2025& 25.07.2025 u/s 250 of the Income Tax Act, 1961 (in short “Act”). 2. The sole issue involved in all the appeals is relating to the penalty levied by Assessing Officer (AO) for non-compliance of the notices

P a g e | 2 ITA Nos. 1249 to 1251 & 1254 to 1257 1249 to 1251 & 1254 to 1257/JPR/2025 Pehap Singh Shekhawat issued during the assessment proceedings issued during the assessment proceedings, the details of which he details of which, is given as under:-

3.

The learned counsel for the assessee has submitted that no physical The learned counsel for the assessee has submitted that no physical The learned counsel for the assessee has submitted that no physical notice was served by the A notice was served by the AO upon the assessee; that the assessee did that the assessee did not regularly access to not regularly access to his email. That the notices on Email email. That the notices on Email, if any, did not come to the knowledge of the assessee. not come to the knowledge of the assessee. Further that Further that the assessments of the assessee were were reopened for six assessment years u/s 153C of reopened for six assessment years u/s 153C of the Act and the assessee was totally unaware of the said proceedings. The Act and the assessee was totally unaware of the said proceedings. The Act and the assessee was totally unaware of the said proceedings. The assessee for the first time came to know of the said reopening of assessee for the first time came to know of the said reopening of assessee for the first time came to know of the said reopening of assessments u/s 153C of the Act in his case only on receipt of assessments u/s 153C of the Act in his case only on receipt of assessments u/s 153C of the Act in his case only on receipt of impugned penalty orders in physical form. He has further submitted impugned penalty orders in physical form. He has furt impugned penalty orders in physical form. He has furt that even the AO out of the seven assessment years did not make any that even the AO out of the seven assessment years did not ma that even the AO out of the seven assessment years did not ma addition in five assessment years, therefore there was no reason for the addition in five assessment years, therefore there was no reason for the addition in five assessment years, therefore there was no reason for the assessee to avoid the notices issued by the AO. assessee to avoid the notices issued by the AO.

P a g e | 3 ITA Nos. 1249 to 1251 & 1254 to 1257/JPR/2025 Pehap Singh Shekhawat 4. After hearing the Ld. Representative of the parties, I am of the view that the assessee had explained the reasons for non-compliance of the notices. The non-compliance/non-appearance before the AO by the assessee does not seem to be intentional. Therefore, the impugned penalties levied in the seven cases are ordered to be deleted. 5. In the result, all the seven appeals stand allowed. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 19/05/2026.

Sd/- (Sanjay Garg) Judicial Member Dated 19.05.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur

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