JAYANT SECURITY AND FINANCE LIMITED ,INDORE vs. ACIT CENTRAL-2, BHOPAL

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ITA 210/IND/2025Status: DisposedITAT Indore30 October 2025AY 2016-17Bench: DR. MANISH BORAD (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)9 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the period for compliance, falling within the initial phase of the COVID-19 pandemic and national lockdown, made it impossible for the assessee to comply with the notices. Therefore, the penalty was deleted.

What were the facts?

The assessee failed to furnish a return of income for AY 2016-17 in response to a notice under Section 148 dated 20.03.2020. Subsequently, a penalty of Rs. 10,000 was levied under Section 271(1)(b) of the Income Tax Act, 1961, for non-compliance.

What were the issues?

Whether the penalty imposed under Section 271(1)(b) for non-compliance during the COVID-19 pandemic is justified.

Which sections of the Income-tax Act were involved?

Section 253,Section 271(1)(b),Section 250,Section 148,Section 246A,Section 142,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: DR. MANISH BORAD & SHRI PARESH M JOSHI

For Appellant: Shri Harsh Vijayvargiya, AR
For Respondent: Ms. Ila Parmar, CIT-DR with Shri Nihar Sahu
Hearing: 23.10.2025Pronounced: 30.10.2025
5.

In the result “Impugned Order” is set aside and penalty at Rs.10,000/- u/s 271(1)(b) upheld in the impugned order is deleted.

Order pronounced by putting on notice board in terms of Rule 34 of ITAT, Rules, 1963, on 30.10.2025.

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