Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT

115 TTJ 419Income Tax Appellate Tribunal2008#260 most cited

What is Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT authority for?

Penalty under Section 272A(1)(d) for non-compliance with a notice issued under Section 142(1) is not leviable when the assessee demonstrates a reasonable cause for such non-compliance. The decision defines what constitutes 'reasonable cause' in this context.

292

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust · 115 TTJ 419 · Section 272A(1)(d) penalty · Section 142(1) notice · non-compliance penalty · reasonable cause · deletion of penalty · cancellation of penalty · sustainability of penalty · Delhi Tribunal

Sections most often in play

Section 115BSection 139(1)Section 142(1)Section 143(3)Section 144Section 14ASection 156Section 250

Issues it is cited on

section 272a(1)section 271(l)(b)section 272section 272asection 272a(1)(d)section 271(1)(b)section 254(1)section 274section 254levy of penaltyfinal assessment ordersection 271(1)

Judgments citing Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT

ATC GLOBAL LOGISTICS PVT. LTD,MUMBAI vs. ASSESSING OFFICER, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 367/MUM/2026[2016-17]Status: DisposedITAT Mumbai07 Apr 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2016-17

For Appellant: Ms. Aarti S. SharmaFor Respondent: Mr. Surendra Mohan, (SR. DR)
Section 142(1)Section 143(3)Section 144Section 271(1)(b)

…r dates, and the assessments were completed based on these compliances, without being ex-parte.  Quasi-Judicial Proceedings and Co-operation: o The principles established in Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. Asst. Director of Income Tax (115 TTJ 419) (Delhi Bench) and Swarnaben M. Khanna & Others v. DCIT (132 TTJ 1) (Ahmedabad Bench) clearly state that where the assessment is completed under Section 143(3) and is not an ex-parte assessment under Section 144, the levy of penalty under Section 271(1)(b) is unwarranted as the Appellant has cooperated with the assessment proceedings. IV. Chronol…

BUNDELKHAND UNIVERSITY,JHANSI vs. DCIT(EXEMPTION), GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 310/AGR/2025[2018-19]Status: DisposedITAT Agra03 Sept 2025AY 2018-19

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri P.K. Sahgal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10Section 139(1)Section 143(3)Section 147Section 272Section 272A(1)(d)

…under Section 272A(1)(d) of the Act in the facts and circumstances of the instant case. My view is further fortified by the decision of the Coordinate Bench of Delhi Tribunal in the case of Akhil Bhartiya Pratmik Shamshak Sangh Bhavan Trust v ADIT reported in 115 TTJ 419. Similar view was also taken by the Coordinate Bench of Raipur Tribunal in the case of Mrs. Bhavna Modi v ITO in ITA No. 298 /Rpr/ /2024 for assessment year 20-21 and Coordinate Bench of Cochin Tribunal in the case of Jomon John v NFAC in ITA No. 578/ Coch / 2024 for assessment year 2017-18 dated 29-04-2025. 4. In view of my aforesaid observation…

VIJAYA SINGH,PATNA vs. ITO WARD- 6 (1), PATNA

In the result, appeal of the assessee is allowed

ITA 157/PAT/2023[2018-19]Status: DisposedITAT Patna13 Mar 2024AY 2018-19

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 157/Pat/2023 Assessment Year: 2018-19 Vijaya Singh Income Tax Officer, Ward -6(1), Patna Vs M-55/22A S.K. Nagar Patna - 800001 [Pan: Asups6086N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri K.N. Prasad, Advocate Revenue By : Shri Sushil Kumar Mishra, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 07/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 13/03/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 30/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Sole Issue For Our Consideration Is Regarding The Levy Of Penalty U/S 272A(1)(D) Of The Act At Rs.40,000/-. At The Outset, The Ld. Counsel For The Assessee Stated That, Admittedly The Assessee Failed To Appear On A Few Occasions During The Assessment Proceedings But Finally Necessary Compliance Was Made & Assessment Was Framed U/S 143(3) Of The Act. Placing Reliance On Various Decisions Including That Of The Co-Ordinate Bench Of The

For Appellant: Shri K.N. Prasad, AdvocateFor Respondent: Shri Sushil Kumar Mishra, JCIT, D/R
Section 143(3)Section 250Section 272A(1)(d)Section 273B

…the Act. Placing reliance on various decisions including that of the Co-ordinate Bench of the I.T.A. No. 157/Pat/2023; Assessment Year: 2018-19 Vijaya Singh 2 ITAT in the case of Akhil Bhartiya Prathmik Shikshak Sangh bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.), prayer was made for deletion of the impugned penalty. The ld. D/R on the other hand vehemently argued relying on the orders of the lower authorities. 3. We have heard rival contentions and perused the material placed on record. We observe that due to non-compliance to the notices of hearing in the course of assessment proceedings, the ld.…

PWG IT SERVICE PVT. LTD,INDORE vs. CIT APPEAL NFAC, DELHI

In the result, appeal of the assessee is allowed

ITA 341/IND/2023[2020-21]Status: DisposedITAT Indore19 Jan 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanipwg It Service Private Ltd. Cit(A), Nfac 3Rd Floor B1 Rss Nagar, Hig Delhi Main Road Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aahcp3353K Assessee By Shri Ashish Goyal & N.D. Patwa Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.01.2024 Date Of Pronouncement 19.01.2024

Section 142(1)Section 143(3)Section 272ASection 272A(1)(d)

…t sustainable and liable to be deleted. He has relied upon the following decisions: i.M/s. Ahuja Construction Pvt. Ltd. and other cases vs. DCIT(Central)- 1 Bhopal ITA Nos. 626 to 662/Ind/2016 dated 08.07.2016 ii. Akhil Bhartiya Shiksha Sangh Bhavan vs. ACIT 115 TTJ 419 5. On the other hand, Ld. DR has relied upon the orders of the authorities below and submitted that there is non-compliance on the part of the assesse to the notice issued u/s 142(1) and therefore, the penalty levied by the AO is justified. 6. We have considered rival submissions as well as relevant material on record. The notice u/s 142(1) iss…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…aced in the following decisions: (i) Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 (ii) Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 (iii) Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) 11. We note that 'Reasonable cause' as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state or circumstances, which assuming them to be true, would reasonably l…

ASHWINKUMAR KAILASHCHAND BAJORIYA,AKOLA vs. INCOME TAX OFFICER, WARD -1-1, AKLO

The appeal of the assessee is ALLOWED

ITA 60/NAG/2022[2016-17]Status: DisposedITAT Nagpur30 Oct 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 060/Nag/2022 निर्धारण वषा / Assessment Year : 2016-17 Ashwinkumar Kailashchand Bajoriya, Murtizapur Road, Akola - 444 004 Pan: Abjpb6524E . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Abhishek Kumar [‘Ld. AR’]For Respondent: Smt. Rashmi Mathur [‘Ld. DR’]
Section 115WSection 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 271(1)Section 271(1)(b)Section 271(1)(ii)

…or ineffective, therefore the levy of penalty u/s 271(1)(b) of the Act in such cases is not justified. 9. We find similar view in the decision of various co-ordinate benches including ‘Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust Vs ADIT’ reported in 115 TTJ 419 and ‘Jai Gopal Sondhi Vs ITO’ [6305/Del/2017], ‘Ramabhai Kanjibhai Patel Vs DCIT’ [110/SRT/2023]’ and ‘Sardarmal Kothari Vs ACIT’ [2104/Mads/2012]’ and ‘Swarnaben M. Khanna & Others v. DCIT’ reported in 132 TTJ 1. ITAT-Pune Page 5 of 6 Ashwinkumar Kailashchand Bajoriya, ITA No.060/PUN/2022 AY: 2016-17 10. In the instant, admittedly the final as…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 331/SRT/2023[2019-20]Status: DisposedITAT Surat07 Aug 2023AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 330/SRT/2023[2018-19]Status: DisposedITAT Surat07 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 329/SRT/2023[2017-18]Status: DisposedITAT Surat07 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 328/SRT/2023[2016-17]Status: DisposedITAT Surat07 Aug 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 327/SRT/2023[2015-16]Status: DisposedITAT Surat07 Aug 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 326/SRT/2023[2014-15]Status: DisposedITAT Surat07 Aug 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 325/SRT/2023[2013-14]Status: DisposedITAT Surat07 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

…2021,  Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018,  Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi),  Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib),  Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 9. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that passing the assessment order under section 143(3) has no effect on non- compliance…

INTERNATIONAL SEAPORT (HALDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 171/KOL/2023[2017-18]Status: DisposedITAT Kolkata28 Jun 2023AY 2017-18

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 1Section 142(1)Section 143(3)Section 144Section 271(1)(b)Section 272ASection 272A(1)Section 272A(1)(d)Section 274

…he ld. AR submitted that levy of penalty in such a scenario u/s 272A(1)(d) of the Act would not be leviable and in support of this he relied on the decision of Delhi Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT in [2008] 115 TTJ 419 (Delhi). 5. We have perused the decision and observe that in the said case the coordinate Bench has held that penalty u/s 271(1)(b) of the Act is not justified for non-compliance during the assessment proceedings. In the instant case we observe that, the order was framed u/s 143(3) of the Act and not u/s 144 of the Act meaning thereby that the as…

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