GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2,, MANGALORE

ITA 1507/BANG/2025Status: DisposedITAT Bangalore05 January 2026AY 2018-19Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee demonstrated a reasonable cause for the delay in filing the tax audit reports, considering his and his auditor's health issues and lack of computer proficiency. Therefore, the penalty levied under Section 271B was not justified.

What were the facts?

The assessee failed to file tax audit reports within the due dates for assessment years 2015-16 to 2019-20, leading to penalty proceedings under Section 271B. The assessee cited health issues and issues with his auditor as reasons for the delay.

What were the issues?

Whether the delay in filing the tax audit report was due to a reasonable cause, thereby exempting the assessee from penalty under Section 271B.

Which sections of the Income-tax Act were involved?

Section 271B,Section 273B,Section 44AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 08.10.2025Pronounced: 05.01.2026

PER BENCH:

These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide DIN No.ITBA/APL/M/250/2024-25/1071244439(1) for the AY 2018-19 & vide DIN No.ITBA/APL/M/250/2024- 25/1071244304(1) for the AY 2019-20. Since the issue involved in all these appeals is common in natur

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271B

All 1,993 judgments and leading authorities on Section 271B →

Recent GST High Court judgments

Search GST case law →