UMAMAHESWARI,CHENNAI vs. ITO, NCW-10(3), CHENNAI
आयकर अपीलीय अिधकरण “सी” ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, CHENNAI
माननीय ी मनोज कुमार अ वाल ,लेखा सद" एवं
माननीय ी मनु कुमार िग&र, ाियक सद" के सम'।
BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
AND HON’BLE SHRI MANU KUMAR GIRI, JM
आयकरअपील सं./ ITA No.2653/Chny/2024
(िनधा(रण वष( / Assessment Year: 2018-19)
Smt. Umamaheswari
#3/2, Palavayal Salai,
Opp –M M Kalyanamandabam,
Agaram, Chennai-600 082. बनाम/
Vs.
ITO
Non-Corporate Ward -10(3),
Chennai.
थायीलेखासं./जीआइआरसं./PAN/TAN No. ABPPU-8639-K
(अपीलाथ/Appellant)
:
( थ / Respondent)
अपीलाथकीओरसे/ Appellant by :
Shri D. Anand (Advocate) – Ld.AR
थकीओरसे/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)
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 2
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.
3. The appeal stand allowed in terms of our above order.
Order pronounced on 1st January, 2025 (MANU KUMAR GIRI)
ाियक सद" / JUDICIAL MEMBER (MANOJ KUMAR AGGARWAL)
लेखा सद" / ACCOUNTANT MEMBER
चे2ई Chennai; िदनांक Dated :01-01-2025
DS
आदेशकीIितिलिपअ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु;/CIT Chennai.
4. िवभागीय ितिनिध/DR
5. गाड@फाईल/GF