P.Senthil Kumar v. PCIT

416 ITR 336High Court2019#2397 most cited

What is P.Senthil Kumar v. PCIT authority for?

Penalty under section 271B is not leviable for a venial technical breach, such as the late filing of a tax audit report, if there is no mala fide intention and the assessee demonstrates reasonable cause.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

P. Senthil Kumar v. PCIT · penalty under section 271B · section 44AB · section 273B · reasonable cause · venial technical breach · bona fide intention · levy of penalty · tax audit report

Sections most often in play

Section 271BSection 44ABSection 143(3)Section 139(1)Section 250Section 273BSection 142(1)Section 143(2)

Issues it is cited on

penalty under section 271bsection 271bsection 273bsection 273section 44absection 44alevy of penaltysection 44reasonable causesection 274section 271section 27

Judgments citing P.Senthil Kumar v. PCIT

Smt. Harichandran Kaleeswari, Chennai vs. ITO, Non Corporate Range - 5 (1), Chennai

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

ITA 2215/CHNY/2019[2014-15]Status: DisposedITAT Chennai13 Feb 2020AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. I. Dinesh, Advocate
Section 148Section 271Section 271BSection 44A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2215 & 2216/CHNY/2019. "नधा"रण वष" /Assessment years : 2014-2015 & 2015-2016. Smt. Harichandran Kaleeswari, Vs. The Income Tax Officer, No.806/665B, T.H. Road, Non Corporate Range 5(1) Soundarapandi Nagar, Chennai. Thiruvotriyur, Chennai 600 019. [PAN ANTPK 6594K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appe…

Sri .K.P.Musthafa, Kannur vs. The ACIT, Kannur

In the result, the appeals of the assessee are allowed

ITA 624/COCH/2019[2009-10]Status: DisposedITAT Cochin28 Jan 2020AY 2009-10

Bench: Shri George George K.

Section 133ASection 271B

…e penalized. In view of the above, we are inclined to delete the penalty made by the assessee u/s. 271B of the Act. 8. In the result, the appeal of the assessee is allowed. 9. The Hon’ble Madras High Court in the case of P. Senthil Kumar vs. Pr. CIT (2019) 416 ITR 336 had held that when audit report is available with the Assessing Officer on the date of completion of assessment, penalty imposed u/s. 271B of the Act is not warranted since it is only a technical breach and no loss to the exchequer is caused. The relevant finding of the Hon’ble Madras High Court reads as follows: “Though the above decision ari…

Sri .K.P.Musthafa, Kannur vs. The ACIT, Kannur

In the result, the appeals of the assessee are allowed

ITA 623/COCH/2019[2007-08]Status: DisposedITAT Cochin28 Jan 2020AY 2007-08

Bench: Shri George George K.

Section 133ASection 271B

…e penalized. In view of the above, we are inclined to delete the penalty made by the assessee u/s. 271B of the Act. 8. In the result, the appeal of the assessee is allowed. 9. The Hon’ble Madras High Court in the case of P. Senthil Kumar vs. Pr. CIT (2019) 416 ITR 336 had held that when audit report is available with the Assessing Officer on the date of completion of assessment, penalty imposed u/s. 271B of the Act is not warranted since it is only a technical breach and no loss to the exchequer is caused. The relevant finding of the Hon’ble Madras High Court reads as follows: “Though the above decision ari…

Sri .K.P.Musthafa, Kannur vs. The ACIT, Kannur

In the result, the appeal of the assessee is allowed

ITA 622/COCH/2019[2007-08]Status: DisposedITAT Cochin28 Jan 2020AY 2007-08

Bench: Shri George George K.

Section 133ASection 143(3)Section 271BSection 271FSection 274

…ind a suitable person. In these circumstances, I am of the view that there is reasonable cause as mandated u/s. 273B of the I.T. Act. In this context, I rely on the judgment of the Hon’ble Madras High Court in the case of P. Senthil Kumar vs. Pr. CIT (2019) 416 ITR 336 and the order of the Cochin Bench of the Tribunal in the case of Attinkara Electronics vs. ITO (supra). Accordingly, I 5 I.T.A. Nos.622/Coch/2019 delete the penalty or Rs. 5000/- imposed by the Assessing Officer. It is ordered accordingly. 8. In the result, the appeal of the assessee is allowed. Pronounced in the open court on 28th -01-2020.…

Shri M. Abdul Gani, Madurai vs. ITO, Ncw - 1 (1), Madurai

In the result, the appeals of the assessee are allowed

ITA 2354/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Dec 2019AY 2015-16

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, Cr Building, [Pan: Aalpa 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. S. Sriniranjani, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 09.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 09.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Madurai Confirming The Levy Of Penalty U/S.271B Of The Income Tax Act, 1961 In Ita Nos.10 To 13/2018-19 Dated 03.07.2019 For The Assessment Years 2012-13, 2013-14, 2014-15 & 2015-16. Ita Nos. 2351, 2352, 2353 & 2354/Chny/2019 :- 2 -: 2. Mr. S. Sriniranjani, Advocate Represented On Behalf Of The Assessee & Ms. R. Anita, Jcit Represented On Behalf Of The Revenue.

For Respondent: Ms. R. Anita, JCIT
Section 148Section 271BSection 273BSection 44A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, CR Building, [PAN: AALPA 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant)…

Shri M. Abdul Gani, Madurai vs. ITO, Ncw - 1 (1), Madurai

In the result, the appeals of the assessee are allowed

ITA 2353/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, Cr Building, [Pan: Aalpa 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. S. Sriniranjani, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 09.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 09.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Madurai Confirming The Levy Of Penalty U/S.271B Of The Income Tax Act, 1961 In Ita Nos.10 To 13/2018-19 Dated 03.07.2019 For The Assessment Years 2012-13, 2013-14, 2014-15 & 2015-16. Ita Nos. 2351, 2352, 2353 & 2354/Chny/2019 :- 2 -: 2. Mr. S. Sriniranjani, Advocate Represented On Behalf Of The Assessee & Ms. R. Anita, Jcit Represented On Behalf Of The Revenue.

For Respondent: Ms. R. Anita, JCIT
Section 148Section 271BSection 273BSection 44A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, CR Building, [PAN: AALPA 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant)…

Shri M. Abdul Gani, Madurai vs. ITO, Ncw - 1 (1), Madurai

In the result, the appeals of the assessee are allowed

ITA 2352/CHNY/2019[2013-14]Status: DisposedITAT Chennai09 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, Cr Building, [Pan: Aalpa 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. S. Sriniranjani, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 09.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 09.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Madurai Confirming The Levy Of Penalty U/S.271B Of The Income Tax Act, 1961 In Ita Nos.10 To 13/2018-19 Dated 03.07.2019 For The Assessment Years 2012-13, 2013-14, 2014-15 & 2015-16. Ita Nos. 2351, 2352, 2353 & 2354/Chny/2019 :- 2 -: 2. Mr. S. Sriniranjani, Advocate Represented On Behalf Of The Assessee & Ms. R. Anita, Jcit Represented On Behalf Of The Revenue.

For Respondent: Ms. R. Anita, JCIT
Section 148Section 271BSection 273BSection 44A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, CR Building, [PAN: AALPA 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant)…

Shri M. Abdul Gani, Madurai vs. ITO, Ncw - 1 (1), Madurai

In the result, the appeals of the assessee are allowed

ITA 2351/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, Cr Building, [Pan: Aalpa 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. S. Sriniranjani, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 09.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 09.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Madurai Confirming The Levy Of Penalty U/S.271B Of The Income Tax Act, 1961 In Ita Nos.10 To 13/2018-19 Dated 03.07.2019 For The Assessment Years 2012-13, 2013-14, 2014-15 & 2015-16. Ita Nos. 2351, 2352, 2353 & 2354/Chny/2019 :- 2 -: 2. Mr. S. Sriniranjani, Advocate Represented On Behalf Of The Assessee & Ms. R. Anita, Jcit Represented On Behalf Of The Revenue.

For Respondent: Ms. R. Anita, JCIT
Section 148Section 271BSection 273BSection 44A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2351, 2352, 2353 & 2354/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Shri M. Abdul Gani, Income Tax Officer No.93, South Avani Moola Street, Non-Corporate Ward-1(1), Madurai – 625 001. Vs. 2, V.P. Rathinasamy Nadar Road, CR Building, [PAN: AALPA 6445L] Bibikulam, Madurai – 625 002 (अपीलार्थी/Appellant)…