SHRI HARI NARAIN YADAV,KANPUR vs. ITO WARD-1(1)(5), KANPUR

ITA 683/LKW/2024Status: DisposedITAT Lucknow28 August 2025AY 2017-18Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty was levied without providing a reasonable opportunity to the assessee and without establishing a reasonable cause for non-compliance. The Assessing Officer also failed to make a good case for the levy of the penalty.

What were the facts?

The assessee filed an appeal against an order confirming a penalty of Rs. 10,000 imposed under section 272A(1)(d) for non-compliance with notices issued under section 142(1) or 143(2) or 142(2A) of the Income Tax Act, 1961. The penalty was confirmed by the Commissioner of Income Tax (Appeals)/NFAC, which dismissed the assessee's appeal in limine.

What were the issues?

Whether the penalty imposed under section 272A(1)(d) was rightly confirmed when the assessee was not given a reasonable opportunity to explain non-compliance and no reasonable cause was established.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 142(1),Section 143(2),Section 142(2A),Section 250,Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

For Appellant: Shri Rakesh Garg, Adv

PER ANADEE NATH MISSHRA, A.M.:

1.

The present appeal has been filed by the assessee against the impugned order dated 29.10.2024 passed by the learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC)- Delhi, under section 250 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”), for the assessment year 2017-18 wherein the assessee’s appeal has been dismissed in limine for the reason of non compliance. The grounds of appeal of the assessee are as under: -

“1. That the Learned Commissioner of Income Tax (A), NFAC, Delhi has been wrong in law and on facts in confirming the penalty of Rs.10000/- imposed u/s 272A(1)(d) of the Income Tax Act, 1961 vide DIN & order No. ITBA/NFAC/S/250/2024-25/1070016573 (1) dated 29.10.2024 for non-compliance of notices U/s

The order continues below.

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