MANTU KUMAR SAH,NOIDA vs. ITO WARD 5(1)(5), NOIDA

ITA 589/DEL/2024Status: DisposedITAT Delhi12 August 2024AY 2017-18Bench: SH. PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the Assessing Officer provided only a one-day gap between the date of issuing the notices under Section 142(1) and the fixed date for compliance, which was deemed insufficient and unreasonable. Consequently, the Tribunal held that the penalty proceedings initiated for non-compliance deserved to be deleted.

What were the facts?

A penalty of Rs. 30,000 was levied on the assessee under Section 272A(1)(d) of the Income Tax Act, 1961, for non-compliance with three notices issued under Section 142(1) for AY 2017-18, with each non-compliance attracting Rs. 10,000 penalty. The CIT(A) subsequently dismissed the assessee's appeal, confirming the penalty order.

What were the issues?

Whether penalty for non-compliance with notices under Section 142(1) is justified when insufficient time (one day) was provided for compliance.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 142(1),Section 271(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SH. PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR U.S.

For Appellant: CA Department
Hearing: 30.07.2024Pronounced: 12.08.2024

PER YOGESH KUMAR U.S., JM

This appeal is filed by the assessee for Assessment Year 2017-18

against the order of the Ld. CIT(A)/National Faceless Appeal Centre

(‘NFAC’ for short), Delhi dated 08/01/2024. 2

2.

The grounds of Appeal are as under:-

“1. Because the action is under challenge on facts & law for levying penalty u/s 272A(1)(d) amounting Rs. 30,000 for non-compliance of 3 statutory notices whereby per assessee the said notices has been replied on ITBA Pirtal.

2.

For any consequential relief and/or legal claim arising out of this appeal and for any addition, deletion, amendment and modification in the

The order continues below.

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