SREEDEVI VORAM,WARANGAL vs. ITO, WARD-1, WARANGAL

ITA 1474/HYD/2025Status: DisposedITAT Hyderabad09 January 2026AY 2018-19Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA. (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under Section 272A(1)(d) was not justified as the assessee eventually complied with the notices and provided all necessary documents. The penalty under Section 271B was also deleted, considering the assessee's bonafide reasons for the delay in filing the audit report.

What were the facts?

The assessee did not file her return of income for AY 2018-2019 due to personal reasons and business disruption following her husband's illness and death. She later filed the return and audit report in response to a notice under Section 148. Penalties were levied for non-compliance with notices and for late filing of the audit report.

What were the issues?

Whether penalties for non-compliance with notices and late filing of audit report are justified when the assessee eventually complies and provides bonafide reasons for the delay.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 271B,Section 148,Section 139,Section 44AB,Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA.

Hearing: 06.01.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the two separate Orders dated 22.08.2025 and 27.08.2025 of the learned Commissioner of Income Tax- (Appeals)-National Faceless Appeal Centre [in short “NFAC], Delhi arising from penalty orders passed by the Assessing Officer u/sec.272A(1)(d) as well as 271B of the Income Tax

2 ITA.Nos.1473 and 1474/Hyd./2025 Act [in short "the Act"], 1961 respectively, for the assessment year 2018-2019. 2. In the appeal against the penalty levied u/sec.272A(1)(d) the assessee has raised the following g

The order continues below.

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