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Facts
The assessee was levied a penalty of Rs. 40,000 under Section 272A(1)(d) by the Assessing Officer for failing to appear in response to a notice issued under Section 142(1). The CIT(A) upheld this penalty. The assessee appealed, arguing that their non-appearance was due to the ill health of their mother.
Held
The Income Tax Appellate Tribunal found that there was a reasonable cause for the assessee's non-appearance in response to the Section 142(1) notice. Consequently, the Tribunal deleted the penalty of Rs. 40,000 levied by the Assessing Officer under Section 272A(1)(d) of the Act.
Key Issues
Whether the assessee had a reasonable cause for non-appearance in response to a notice under Section 142(1), thereby justifying the deletion of penalty levied under Section 272A(1)(d) of the Income Tax Act.
Sections Cited
272A(1)(d), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
Asst.Year 2018-2019 Vanajakshy Binoyi The Income Tax Officer TharayilThekkathil House v. International Taxation Kandalloor P.O. Ward 1(1)(2) Kayamkulam Trivandrum. Alappuzha – 690 535. PAN : BAUPB1018E. (Appellant) (Respondent) Appellant by : Sri.Biju P.K., Advocate Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 30.05.2025 Date of Hearing : 27.05.2025. O R D E R
Per Prakash Chand Yadav, JM :
The present appeal of the assessee is arising from the order of the National Faceless Appeal Centre / learned Commissioner of Income-tax (Appeals [“CIT(A)” for short] dated 01.02.2025, having DIN & Order No.ITBA/ALP/S/250/ 2024- 25/1072815535(1) and relates to the assessment year 2018- 2019.
The solitary issue involved in this appeal is the levy of penalty u/s.272A(1)(d) of the Act amounting to Rs.40,000. It is the case of the Assessing Officer that the assessee failed to appear in response to the notice u/s.142(1) dated 22nd
Aggrieved with the order of the AO, the assessee has come up in appeal before us and assailed the orders of the lower authorities. Counsel for the assessee explained that due to the ill health of the mother of assessee he could not be able to appear before the AO.
The learned DR relied upon the orders of the authorities below.
After considering the rival submissions, we are of the view that there was reasonable cause for non-appearance in respect of sec.142(1), and hence, we hereby delete the amount of Rs.40,000 levied by the AO u/s.272A(1)(d) of the Act.
In the result, the appeal filed by the assessee is allowed. Order pronounced on this 30th day of May, 2025.