DEVENDER,ALWAR vs. INCOME TAX OFFICER, REWARI

ITA Nos.4539 & 4540/Del/2025

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “B”NEW DELHI

BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT
AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A Nos.4539 & 4540/Del/2025
िनधा रणवष /Assessment Year: 2015-16
DEVENDER,
Village Salarpur, PO Salarpur,
Silarpur BO, ALWAR, RAJASTHAN, INDIA.
PAN No.BLBPD9303G
बनाम
Vs.
INCOME TAX OFFICER,
Ward 2, Rewari, Haryana.
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Pradeep Dang, CA
Revenue by Shri Sabyasachi Roy, Sr. DR

सुनवाईकतारीख/ Date of hearing:
18.12.2025
उोषणाकतारीख/Pronouncement on 18.12.2025

आदेश /O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
1. This is a batch of two appeals pertaining to the same assessee. For the sake of convenience these two appeals are being disposed of through a single order.
1.1
ITA 4539 arises from order u/s 250 of the Income Tax Act, 1961
(hereafter as “the Act”), dated 30.06.2025, passed by Ld. CIT(A), NFAC,
Delhi. ITA 4540 arises from order u/s 250 of the Act, also dated
30.06.2025, passed by Ld. CIT(A), NFAC, Delhi. In ITA 4539 the point of contention is a penalty levied u/s 271(1)(b) of the Act and in ITA 4540 it ITA Nos.4539 & 4540/Del/2025

is a penalty u/s 271F of the Act. Both these penalties have been confirmed at first appellate stage.
1.2
Further aggrieved, the assessee has approached the ITAT with grounds of appeal challenging both the penalties.
2. Before us, the Ld. AR argued that section 273B of the Act provided for relief from certain specified penalties, on account of “reasonable cause”. It was the submission that the assessee lives in Alwar but the notices were sent to an old address in Dharuhera. Furthermore, it was averred that the assessee stays in a remote, rural area and has no knowledge of tax procedures, nor is proper guidance available to him. It was the further submission that the assessee did not regularly have taxable income and hence he was entirely depended on his tax consultant for appropriately dealing with such matters. The Ld. AR ultimately pleaded that the assessee should not be penalized for ignorance of tax procedures.
2.1
The Ld. DR relied on the orders of authorities below.
3. We have heard the Ld. AR/DR and gone through the records. It is evident, from an appraisal of the facts of this case, that the section 273B of the Act is meant for just these kinds of situations to mitigate hardship.
It deserves to be held that the assessee was prevented on account of “reasonable cause” in fulfilling his obligations under the Income Tax Act, both in terms of attending to notices as well as filing of a return of ITA Nos.4539 & 4540/Del/2025

income. Thus, considering the reasons advanced before us, we direct the deletion of impugned penalties.
4. In the result, these two appeals are allowed.

Order pronounced in the open court on 18.12.2025 (MAHAVIR SINGH)
ACCOUNTANT MEMBER
Dated: 29.12.2025
*Kavita Arora, Sr. P.S.