MD. BABAR ALI,MALDA vs. I.T.O., WARD - 3(1), MALDA

ITA 3174/KOL/2025Status: DisposedITAT Kolkata20 March 2026AY 2020-2021Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal partly allowed the appeal concerning the assessment, reducing the estimated profit rate. It allowed the appeals concerning penalties, cancelling them due to reasonable cause and the assessee's rural background and reliance on a consultant.

What were the facts?

The assessee initially failed to file an income tax return for AY 2020-21. Upon reopening the case, the assessee filed a return declaring a turnover and profit. The Assessing Officer estimated income at a higher rate due to non-furnishing of books, and penalties were levied for non-compliance.

What were the issues?

The key issues were the estimation of business income in the absence of books and the levy of penalties for non-compliance with audit report filing and notice responses.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144B,Section 44AB,Section 271B,Section 271(1)(b),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Appellant: adv. and Trideep Nayak, AR

PER BENCH: These three appeals filed by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2020-21 dated 18.11.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 3173/KOL/2025:

“1. Order Bad in Law: That the order of the Ld. CIT(A) dated 18.11.2025 is arbitrary and unjustified to the extent it confirms an addition to the returned income.

2.

Unjustified Profit Estimation (5% vs 2.05%): That the Ld

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →