JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. ACIT CENTRAL-2 , BHOPAL

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ITA 212/IND/2025Status: DisposedITAT Indore30 October 2025AY 2015-16Bench: DR. MANISH BORAD, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M JOSHI (Judicial Member)8 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the period for compliance with the notices fell within the Covid-19 pandemic, a period of nationwide lockdown. Given the extraordinary circumstances and the impossibility of compliance, the Tribunal set aside the penalty order.

What were the facts?

The assessee failed to furnish a return of income in response to a notice under section 148 of the Income Tax Act, 1961. Despite multiple opportunities and reminders, the assessee did not comply, leading to a penalty under section 271(1)(b). The assessee's appeal to the CIT(A) was dismissed.

What were the issues?

Whether the penalty imposed under Section 271(1)(b) for non-compliance with notices during the Covid-19 pandemic is justified, considering the extraordinary circumstances and force majeure.

Which sections of the Income-tax Act were involved?

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

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.

6.

Both the parties fairly submitted that the facts and circumstances of other one appeal i.e. ITANo.213/Ind/2025 are exactly identical to the Appeal in ITANo.212/Ind/2025 and similar contentions raised therein may be considered, therefore & 213/Ind/2025 A.Y. 2015-16 & 2018-19 our findings and directions given in ITANo.212/Ind/2025 shall apply mutatis mutandis to this appeal which is accordingly allowed .

5.2 In view of the aforesaid both the appeals of the assessee are allowed.

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

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