JYOTI GUPTA,AGRA vs. INCOME TAX OFFICER 2(1)(1) AGRA, AGRA

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ITA 560/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2022-23Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that given the circumstances of the assessee being a housewife and the demise of her husband, it was not a fit case for levying a penalty. The penalty was deleted.

What were the facts?

The assessee, a housewife, failed to comply with income tax notices because her husband, who handled her tax matters, passed away. The Assessing Officer (AO) framed an assessment on a best judgment basis and levied a penalty for non-compliance.

What were the issues?

Whether the penalty levied for non-compliance with notices was justified considering the personal circumstances of the assessee.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

(िनधा�रणवष� / Assessment Year:2022-23) Ms. Jyoti Gupta Income-tax Officer बनाम/ 25/52, Chhipitola, Chakkipat, Ward 2(1)(1), Agra. Vs. Agra. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BXXPG-3113-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2022-23 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 21-11-2024 in the matter of a penalty levied by Ld. AO u/s 272A(1)(d) for Rs.30000/- vide impugned order dated 25-06-2024. Having heard rival submissions, the appeal is disposed-off as under.

2.

The impugned penalty stem from the fact that Ld. AO framed an assessment on best judgment basis since the notices sent on email Id was not complied with. For the said lapse, Ld. AO imposed impugned penalty which got confirmed in first appeal. Aggrieved, the assessee is in further appeal before us.

3.

From the facts, it emerges that the assessee is a housewife and not an educated lady. The income tax matters were handled by her husband who expired on 02-11-2022. Accordingly, the assessee could not comply with various notices. Under these circumstances, we would hold that it is not a fit case for levy of penalty. By deleting the same, we allow the appeal of the assessee.

4.

The appeal stand allowed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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