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

| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH, MUMBAI

BEFORE 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
I/608, Mohan Naik Grihaniram Santha
V.Y. Dahiwalkar Marg
Dadar
Maharashtra - 400014
[PAN: BLNPG9307D]
Vs
Income tax Officer – 42(3)(4)
अपीलाथ/ (Appellant)

 यथ/ (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
घोषणा की तारीख /Date of Pronouncement: 03/04/2025

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order dt.
04/07/2024 of the NFAC, Delhi [hereinafter ‘the CIT(A)’]
pertaining to AY 2017-18. 2. The assessee is aggrieved by the levy of penalty of Rs.20,000/- u/s 272A(1)(d) of the Act. A perusal of the order of the ld. CIT(A) shows that the appeal has been dismissed for non-prosecution. The ld. CIT(A) observed that the appellant is not interested in pursuing his appeal.
Accordingly, penalty was confirmed.
3. We find that the assessee has given his e-mail credentials to his tax consultant and the tax consultant did not report to the assessee about the notices received during the assessment proceedings. When the appeal was filed before the ld. CIT(A), the assessee gave its own e-

I.T.A. No. 4486/Mum/2024
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mail id but the ld. CIT(A) sent the notices at the e-mail id of the tax consultant.
4. We are of the considered view that the assesse had reasonable and sufficient cause for not attending the assessment proceedings as well as the proceedings before the ld. CIT(A). Considering the cause for the default, we do not find any merit in the impugned levy of penalty. The same is directed to be deleted.
5. In the result, appeal of the assessee is allowed.
Order pronounced in the Court on 3rd April, 2025 at Mumbai. (ANIKESH BANERJEE)
ACCOUNTANT MEMBER

Mumbai, Dated 03/04/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs

आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER