UMAMAHESWARI,CHENNAI vs. ITO, NCW-10(3), CHENNAI

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ITA 2653/CHNY/2024Status: DisposedITAT Chennai01 January 2025AY 2018-19Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 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 noted that three out of four notices were issued during the COVID-19 lockdown. Considering the circumstances, the Tribunal decided to take a lenient view and delete the penalty.

What were the facts?

The assessee is in appeal against the confirmation of penalty of Rs.50,000/- under Section 272A(1)(d) for AY 2018-19. The penalty was levied for non-compliance with hearing notices issued under Section 143(2) and Section 142(1). The assessee's AR submitted that non-appearance was due to the COVID-19 pandemic lockdown.

What were the issues?

Whether the penalty under Section 272A(1)(d) for non-compliance with notices is justified, considering the COVID-19 pandemic lockdown which prevented the assessee's appearance.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

(िनधा(रण वष( / Assessment Year: 2018-19) Smt. Umamaheswari ITO बनाम/ #3/2, Palavayal Salai, Non-Corporate Ward -10(3), Opp –M M Kalyanamandabam, Chennai. Vs. Agaram, Chennai-600 082. �थायीलेखासं./जीआइआरसं./PAN/TAN No. ABPPU-8639-K (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri D. Anand (Advocate) – Ld.AR ��थ�कीओरसे/Respondent by : Ms. Anitha (Addl.CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 31-12-2024 घोषणाकीतारीख /Date of Pronouncement : 01-01-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by confirmation of penalty u/s 272A(1)(d) of the Act for Rs.50,000/- for Assessment Year (AY) 2018-19, the assessee is in further appeal before us. The impugned order has been passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 30.08.2024 in the matter of impugned penalty levied by Ld. Assessing Officer [AO] u/s. 272A(1)(d) of the Act vide order dated 28.07.2021. The said penalty is levied for non- compliance of hearing notices issued u/s. 143(2) on 28.09.2019 and notices issued u/s 142(1) on 24.12.2019, 18.03.2020, 16.07.2020 and 26.08.2020. The penalty has been levied at the rate of Rs.10,000/- for each default. The Ld. AR has submitted that the appearances could not be made due to lockdown situation arising out of Covid-19 Pandemic. The Ld. Sr. DR stated that two notices were issued earlier to Covid-19 Pandemic.

2.

It is clear that initially the case was subjected to scrutiny and notice u/s 143(2) was issued on 28-09-2019. Subsequently, notices u/s 142(1) were issued calling for various details from the assessee. It could be seen that 3 out of 4 notices fall within lockdown situation arising out of Covid-19 Pandemic which call for a lenient view in the matter of penalty. Therefore, we delete the impugned penalty of Rs.50,000/- and allow the appeal of the assessee.

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