SHRI SHRI KHUSHIRAM KUNDNANI,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, RAIPUR (CG)

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ITA 282/BIL/2016Status: DisposedITAT Raipur25 February 2022AY 2010-1112 pages
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What did the Tribunal hold?

The Tribunal held that the penalty order was passed in violation of natural justice as it was issued before the expiry of the time allowed for compliance. Furthermore, the Tribunal found that the assessee had complied with the notice before the finalization of assessment, thus not constituting a complete failure.

What were the facts?

The assessee failed to respond to a questionnaire issued by the AO for seven assessment years. Subsequently, a penalty under section 271(1)(b) was levied for non-compliance. The assessee argued that the delay was not intentional and that compliance was made during the assessment proceedings.

What were the issues?

Whether penalty under section 271(1)(b) can be levied for delayed compliance when the assessee ultimately complies before the finalization of assessment. Whether the penalty order was passed in violation of principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1),Section 274,Section 250,Section 253

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri Prafulla Pendse
Pronounced: 25/02/2022

आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :

1. 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent.

1.

3. The CIT (Appeals), Raipur (C.G) 4. The Pr. CIT, Raipur (C.G) 5. दवभागीय प्रदतदनदि, आयकर अपीलीय न्यायादिकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur.

6.

गार्डफ़ाइल / Guard File. आिेशानुसार / BY ORDER, // True Copy //दनजीसदचव / Private Secretary

आयकर अपीलीय न्यायादिकरण, रायपुर बेंच, रायपुर / ITAT, Raipur

Occurrence Sr Event Attributes Date 1 Draft dictated on 08/02/2022 Sr.PS/PS 2 Draft placed before author 09/02/2022 Sr.PS/PS 3 Draft proposed and placed before the second Member 10/02/2022 Ld JM 4 Draft discussed/approved by second Member 17/02/2022 Ld JM 5 Approved draft comes to the Sr. PS/PS 17/02/2022 Sr.PS/PS 6 Kept for pronouncement on 25/02/2022 Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the Asstt Registrar 11 Date of dispatch of order ITAT- Raipur Page 12 of 12

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