SHUBH HATCHERIES,JABALPUR vs. INCOME TAX OFFICER, WARD 1(1), JABALPUR

ITA 24/JAB/2024Status: DisposedITAT Jabalpur23 May 2025AY 2017-181 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored ITA No. 22/JAB/2024 to the AO for a de novo assessment, directing the assessee to make due compliance. For ITA No. 23/JAB/2024, the penalty on addition under section 69A was restored to the AO. For ITA No. 24/JAB/2024, the penalty under section 271B was restored to the AO for a fresh decision, allowing the assessee an opportunity to explain the default.

What were the facts?

The assessee failed to file its return of income for AY 2017-18. Information was received about cash deposits of Rs. 11,30,950 during demonetization, leading to reassessment proceedings under section 147. The assessee filed a return declaring a loss but did not respond to notices for assessment and penalty proceedings. The CIT(A) dismissed the appeals due to non-compliance.

What were the issues?

The appeals concerned the confirmation of additions made by the AO and upholding of penalty orders by the CIT(A) after the assessee failed to comply with notices. The assessee argued that deposits were from business receipts and sought to explain the non-compliance.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 139,Section 143(2),Section 142(1),Section 69A,Section 271AAC(1),Section 271B,Section 115BBE,Section 44AB,Section 273B,Section 275(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

For Appellant: Dr. H.S. Modh, Advocate
Hearing: 19.05.2025Pronounced: 23.05.2025

PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the orders of the ld. CIT(A), under section 250 of the Income Tax Act, 1961 dated 20.12.2023 (for ITA No.22/JAB/2024) and 21.12.2023 (for ITA Nos. 23 & 23/JAB/2024), in which the ld. CIT(A) has dismissed the appeal of the assessee.

2.

ITA No.22/JAB/2024 has been filed against the confirmation of the assessment made while ITA No. 23 & 24/JAB/2024 have been filed against the upholding of the penalty orders under section 271AAC(1) of the Act and section 271B of the Act. The grounds of appeal in these three appeals are as under:- “1. That the ld. National faceless Appeal Cen

The order continues below.

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