PARVATABAI DADA KHARATE,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK

PDF · subscribers
ITA 1603/PUN/2017Status: DisposedITAT Pune19 August 2019AY 2011-126 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's belief that profits from agricultural land sale were exempt, coupled with her being an illiterate agriculturist, constituted a reasonable cause for the delay. Therefore, the penalty under Section 271F was deleted.

What were the facts?

The assessee filed her income tax return for AY 2011-12 belatedly on December 19, 2013, instead of the due date of March 31, 2013. The Assessing Officer levied a penalty of Rs. 5,000 under Section 271F for this failure.

What were the issues?

Whether the assessee had a reasonable cause for not filing the return of income within the stipulated time, thereby warranting deletion of penalty under Section 271F.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 271F,Section 273B

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Respondent: Shri Sudhendu Das
Hearing: 01.08.2019Pronounced: 19.08.2019

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. CIT(A)-1, Nashik. 4. Pr. CIT – 1, Nashik. 5 �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” / DR, ITAT, “B” Pune; गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER

// True Copy //

व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune.

More judgments on Section 139(1)

All 8,117 judgments and leading authorities on Section 139(1) →

Recent GST High Court judgments

Search GST case law →