SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

ITA 97/JAB/2025Status: DisposedITAT Jabalpur30 June 2025AY 2018-19Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the severe disruption to the society's functioning due to embezzlement and the appointment of an administrator. It found that the assessee was saddled with liabilities without a detailed examination of facts.

What were the facts?

The assessee failed to file returns and respond to notices from the AO, leading to best judgment assessments and penalties. The assessee claimed non-compliance was due to embezzlement of funds, arrest of staff, and appointment of an administrator.

What were the issues?

Whether the lower authorities erred in dismissing appeals and confirming additions/penalties without considering the assessee's explanation of embezzlement and administrative disruption.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 56,Section 271AAC(1),Section 270A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

For Respondent: DR & Sh. Shrawan Kumar
Hearing: 22.05.2025Pronounced: 30.06.2025

PER NIKHIL CHOUDHARY, A.M.

These four appeals have been filed against the various orders of the ld. CIT(A), NFAC dismissing its appeals against orders passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2019-20 and orders passed dismissing the appeals filed by the assessee against penalties levied under section 270A of the Income Tax Act and 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2019-20. As the issues involved in all these cases is similar and they are inter-related as they were all he

The order continues below.

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