SURESH TRILOTKAR,MUMBAI vs. INCOME-TAX OFFICER 42(3)(4), MUMBAI

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ITA 4486/MUM/2024Status: DisposedITAT Mumbai03 April 2025AY 2017-18Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER I.T.A. No. 4486/Mum/2024 Assessment Year: 2017-18 Suresh Trilotkar 1/608, Mohan Naik Grihaniram Santha V.Y. Dahiwalkar Marg Dadar Maharashtra - 400014 [PAN: BLNPG9307D] अपीलार्थी/ (Appellant) Vs Income tax Officer – 42(3)(4) प्रत्यर्थी / (Respondent) Assessee by: Shri Poojan Mehta, C.A. Revenue by: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of Hearing : 01/04/2025 घ1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had reasonable cause for not attending the proceedings before the CIT(A). The levy of penalty was found to be without merit and directed to be deleted.

What were the facts?

The assessee's appeal against a penalty order was dismissed for non-prosecution by the CIT(A). The assessee had provided their own email, but notices were sent to the tax consultant's email.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution when there was a reasonable cause for the default, and whether the penalty was leviable under Section 272A(1)(d).

Which sections of the Income-tax Act were involved?

Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE

For Appellant: Shri Poojan Mehta, C.A
Hearing: 01/04/2025Pronounced: 03/04/2025

O R D E R

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