NAGENDER KUMAR,FARIDABAD vs. INCOME TAX OFFICER, FAIDABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2023-24/1061646846(1) dated
28.02.2024, in proceedings u/s 271F of the Income Tax Act, 1961 (in short
“the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Learned departmental representative vehemently argues during the course of hearing that both the lower authorities have rightly levied the impugned section 271F penalty on the Nagender Kumar
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ground that he had not filed any return on or before the due date u/s 139(1) of the Act.
We have given our thoughtful consideration to the assessee’s pleadings and Revenue’s vehement contentions. We are of the considered view that all and what the assessee has received was his compensation under the provisions of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, which is admittedly not taxable u/s 96 thereof. Faced with this situation, we find no reason to sustain the impugned section 271F penalty levied by the learned lower authorities. The same is directed to be deleted therefore.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 21/01/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 21/01/2025
*Subodh Kumar, Sr. PS*