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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.
Held
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.
Key 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.
Sections Cited
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
(िनधा�रणवष� / Assessment Year: 2017-18) Punjab Zoos Development Society ITO Exemption Ward बनाम/ MC Zoological Pak CR Building Vs. Chhatbir, Mohali SAS Nagar. 160055. Chandigarh. 160017. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AACAP-9643-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओर से/ Appellant by : Shri Parikshit Aggarwal (CA)– Ld. AR ��थ� की ओर से / Respondent by : Shri Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-07-2025 घोषणाकीतारीख /Date of Pronouncement : 23-07-2025 आदेश / O R D E R 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 hearing before lower authorities which has been opposed by Ld. CIT-DR.
Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we set aside the impugned order and restore and the appeal back to the file of Ld. CIT(A) for de novo adjudication by way of speaking order with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 23-07-2025.