PUNJAB ZOOS DEVELOPMENT SOCIETY,MOHALI vs. INCOME TAX OFFICER, EXEMPTIONS WARD, CHANDIGARH

ITA 1144/CHANDI/2024Status: DisposedITAT Chandigarh01 June 2026AY 2017-18Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, invoking principles of natural justice and acknowledging potential communication issues in the faceless regime, set aside the CIT(A)'s order. The case was restored to the CIT(A) for a de novo adjudication, with a direction to the assessee to present its case forthwith.

What were the facts?

The assessee appealed against a penalty of Rs.30,000/- levied under Section 272A(1)(d) for Assessment Year 2017-18, which was confirmed by the CIT(A). The assessee had failed to appear before the lower authorities, and sought another opportunity for hearing.

What were the issues?

Whether the penalty levied under Section 272A(1)(d) was justified, given the assessee's non-appearance before lower authorities and the need for a fresh opportunity for hearing under principles of natural justice in a faceless assessment regime.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Parikshit Aggarwal (CA)– Ld. AR

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of Ld Commissioner of Income Tax (Appeals), National Faceless Appeal Central (NFAC), Delhi [CIT(A)] dated 13-02- 2025 confirming penalty of Rs.30,000/- as levied by Ld. AO u/s 272 A(1)(d) of the Act on 06-12-2021. The assessee has failed to appear before any of the lower authorities. The only prayer of Ld. AR is another opportunity of hear

The order continues below.

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