MANI SHANTHI,NAMAKKAL vs. ITO, CIRLCE-1,, ERODE

ITA 98/CHNY/2025Status: DisposedITAT Chennai09 April 2025AY 2020-21Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was held that while there was non-compliance with three notices, two of them sought the same information. The Tribunal confirmed a penalty of Rs. 10,000/- for non-compliance with the first notice and deleted the remaining Rs. 20,000/-.

What were the facts?

The assessee filed an appeal with a delay of 382 days. The delay was condoned. The appeal was against the levy of a penalty of Rs. 30,000/- under Section 272A(1)(d) of the Income-tax Act, 1961, for non-compliance with notices issued under Section 142(1).

What were the issues?

Whether the penalty levied under Section 272A(1)(d) for non-compliance with notices under Section 142(1) is justified, and if so, to what extent.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 19.03.2025Pronounced: 09.04.2025

PER JAGADISH, A.M :

Aforesaid appeal filed by the assessee for Assessment Year (AY) 2020-21 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 31.01.2024. 2. There is a delay of 382 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the :- 2 -:

petition/affidavit of delay in filing the appeal

The order continues below.

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