ASHUTOSH DUBEY,KANJURMARG vs. DCIT CIRCLE-8, PUNE

ITA 2215/PUN/2025Status: DisposedITAT Pune18 February 2026AY 2019-20Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)8 pages
AI SummaryAllowed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) observed that since the assessee's declared income in response to a section 148 notice was accepted without any additions, and the assessee had a bona fide explanation, the income should not be treated as 'under-reported income' as per section 270A, particularly section 270A(6). Relying on the ITAT Hyderabad Bench decision in Subbalakshmamma Pinnama and maintaining consistency with the assessee's own case in a prior year where penalty was dropped on similar facts, the Tribunal directed the AO to delete the penalty levied under section 270A.

What were the facts?

The assessee, a salaried employee, did not file an Income Tax Return (ITR) under section 139(1) for A.Y. 2019-20. The Assessing Officer (AO) noted income from 26AS, issued a notice under section 148, to which the assessee filed an ITR declaring income of Rs. 32,23,520/-, which was accepted without additions. Despite this, the AO levied a penalty of Rs. 4,05,759/- under section 270A for under-reporting of income, citing that the ITR was filed only in response to the notice, not voluntarily. The CIT(A) dismissed the assessee's appeal, affirming the penalty.

What were the issues?

Whether penalty under section 270A for under-reporting of income is leviable when an assessee files an Income Tax Return in response to a notice under section 148, and the declared income is accepted by the Assessing Officer without any additions, and the explanation for non-filing is bona fide.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 250,Section 270A,Section 270AA,Section 270AA(1),Section 270AA(4),Section 270AA(5),Section 270A(6),Section 246A,Section 274(2),Section 144B,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Amar Pandey (Virtual)
For Respondent: Smt Neha Thakur (Virtual)
Hearing: 20/01/2026Pronounced: 18/02/2026

PER DR. DIPAK P. RIPOTE, AM : This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2019-20 dated 30.08.2025 emanating from the Penalty Order passed under section 270A of the Income Tax Act, 1961, dated 31.07.2024

ITA No.1286/PUN/2025 [A] Findings & Analysis :

2.

We have heard both the parties and perused the records. In this case, Assessee is a salaried employee. Assessee had not filed return of income for A.Y.2019-20 under section 139(1) of the Act. The Assessing

The order continues below.

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