RAJYESHWAR RETAIL TRADE SYSTEMS PVT LTD,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 33/IND/2025Status: DisposedITAT Indore31 July 2025AY 2018-199 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the penalty was justified as the assessee failed to comply with notices despite opportunities. The argument regarding COVID-19 lockdown was not considered sufficient to excuse non-compliance.

What were the facts?

The assessee was levied a penalty of Rs. 10,000 for non-compliance with a notice issued under Section 142(1) of the Income Tax Act. The assessee's first appeal before the CIT(A) was dismissed, confirming the penalty.

What were the issues?

Whether the penalty imposed for non-compliance with Section 142(1) notice is justified, and if the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 272A(1)(d),Section 253,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: B.M. BIYANI & SHRI PARESH M JOSHI

Per Paresh M Joshi, J.M: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order dated 29.11.2024 in appeal No.CIT(A)-3, Bhopal/17/12499/2017-18 which is hereinafter referred to as the "Impugned order”. The relevant Assessment Year is 2018-19 and the corresponding previous year period is from 01.04.2017 to 31.03.2018. Rajyeshwar Retail Trade Systems Pvt Ltd ITA No.33/Ind/2025 - A.Y. 2018-19

2.

FACTUAL MATRIX

2.

1 That as by way of an Assessment Order made u/s 272A(1)(d) of the Act, a penalty of Rs. Ten thousand was imposed

The order continues below.

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