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Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(ि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.
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.
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.
The appeal stand allowed. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.