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24 results for “penalty u/s 271”+ Section 271Aclear

Sorted by relevance

Delhi24Jaipur20Chennai20Kolkata19Mumbai16Rajkot15Bangalore13Ahmedabad12Indore12Visakhapatnam10Hyderabad9Raipur9Pune4Chandigarh3Surat3Nagpur3Amritsar2Guwahati1Jabalpur1Allahabad1Varanasi1Jodhpur1

Key Topics

Section 271(1)(b)27Section 143(3)24Section 27121Penalty21Section 271G17Addition to Income17Section 142(1)16Section 44A15Section 271(1)(c)

SHYAM SUNDER KANSAL,U.P vs. WARD 2(3)(2), U.P

The appeal is dismissed

ITA 139/DEL/2022[2010-11]Status: DisposedITAT Delhi27 May 2022AY 2010-11

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)(c)Section 271ASection 50C

271A of the Act is prescribed. The addition has been made only on estimated basis and it is a settled law that penalty on ad hoc disallowance or addition made on estimate basis is not attracted. The Hon’ble Delhi High Court in CIT vs. Aero Traders Pvt. Ltd., reported in 322 ITR 316 (Del), has held that no penalty

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Showing 1–20 of 24 · Page 1 of 2

15
Section 271A15
Deduction10
Limitation/Time-bar9
ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4436/DEL/2014[2009-10]Status: DisposedITAT Delhi12 May 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4435/DEL/2014[2008-09]Status: DisposedITAT Delhi12 May 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4434/DEL/2014[2007-08]Status: DisposedITAT Delhi12 May 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4433/DEL/2014[2006-07]Status: DisposedITAT Delhi12 May 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4439/DEL/2014[2012-13]Status: DisposedITAT Delhi12 May 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4438/DEL/2014[2011-12]Status: DisposedITAT Delhi12 May 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4437/DEL/2014[2010-11]Status: DisposedITAT Delhi12 May 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A

KRISHNA ENTERPRISES,DELHI vs. ACIT CIRCLE 34(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 5654/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

Section 148Section 271(1)(c)Section 271BSection 44A

271(1)(c) of the Act is being initiated separately for concealment of particulars of income. Further, penalty u/s 271B of the I.T. Act is hereby initiated for non-maintenance of accounts and get audited.” (emphasis supplied) 3.2 The AO, thereafter, issued penalty notice dated 24.03.2022, wherein the first paragraph of the penalty notice reads as under: “ Whereas

PRATIBHA BISHT,DELHI vs. ITO,WARD-70(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2318/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13] Pratibha Bisht, Vs Ito, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. Pan-Ahspb0980D Appellant Respondent Appellant By Shri Saurav Rohtagi, Ca Respondent By Shri Baldev Singh Negi, Sr.Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 16.11.2023 Order

Section 148Section 24Section 271(1)(C)Section 271(1)(c)Section 274

u/s 148 of the Act, she duly filed her income tax return and disclosed all her income. 10. In our considered view, the levy of penalty is not automatic. If the assessee makes out a case that the default was due to reasonable cause in that case, no penalty would be called for in terms of section 273B

YOGENDER MOHAN RUSTAGI,DELHI vs. ACIT, CENTRAL CIRCLE 28, DELHI

In the result, the appeal of the assessee is allowed

ITA 461/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Yogender Mohan Rustagi Vs Acit Central Circle -28 548/549 Katra Ishwar Bhawan Delhi Khari Baoli Delhi-110006 Pan No. Agupr9629J (Appellant) (Respondent)

Section 132Section 143(3)Section 271Section 271A

271A A B (3) of the Act. In the notice issued to the assessee there is no mention about the various conditions provided u/s 271AAB of the Act relating to levy of penalty @10% or @ 20% or @ 30% as the case may be. Nothing has been specified in the notice about clause a, b and c of section 271ABB

DHANKOT FILLING STATION ,GURGAON vs. PR.CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Apr 2023AY 2017-18

Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Sh. Sandeep Kumar, CAFor Respondent: Sh. T. James Singson, CIT DR
Section 115BSection 143(3)Section 263Section 270ASection 271ASection 275Section 69A

u/s 139(4) of I.T. Act? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee derives income from real estate business. On 11.12.2008, search and seizure operation under Section 132 of the Act was conducted at the premises of the assessee. Notice under Section 153A

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4873/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6722/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA

LATE JITENDER SAPRA (THROUGH WIFE ANJALI SAPRA),NEW DELHI vs. ITO WARD 50(4), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2109/DEL/2019[2008-09]Status: DisposedITAT Delhi25 Apr 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. V. K. Sabharwal, AdvFor Respondent: Sh. Anuj Garg, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 159Section 162Section 2(31)Section 271Section 271(1)(b)Section 271ASection 271B

U/s 142(1) 08.02.2016 15.02.2016 AR filed a letter seeking adjournment and case is adjourned to 19.02.2016. 14. Adjournment 19.02.2016 No compliance was made 4. The Revenue argued that notices so issued by the Department were not complied by the assessee, Sh. Jitender Sapra or the Authorized Representative or by the legal heir Smt. Anjali Sapra on 29.12.2015 onwards

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD.,NEW DELHI vs. ITO,WARD-48(1), DELHI

In the result, appeal of the assessee is allowed

ITA 4912/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jul 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2016-17] Saini Co-Operative Tharift & Vs Ito, Credit Society, 2429-21, Ward-48(1), Bazar Kamra Bangash, Darya New Delhi Ganj, New Delhi-110002. Pan-Aabas8396K Appellant Respondent Shri K.Sampath, Adv. & Appellant By Shri V.Raj Kumar, Adv. Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr 01.07.2025 Date Of Hearing Date Of Pronouncement 09.07.2025

Section 143(3)Section 250Section 271Section 271(1)(c)Section 271ASection 80P

271(1)(c) or under Section 271A cannot be levied. We delete the penalty and reverser the orders of learned CIT(A) and that of the Assessing Officer on this issue.” 6. Further, the addition on account of interest income was deleted by the Co- ordinate Bench of Tribunal in assessee’s own case in ITA Nos.4686 & 4687/Del/2024

MAHANAGAR TELEPHONE NIGAM LTD.,,NEW DELHI vs. DCIT, CIRCLE-1, LTU, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7087/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Feb 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 7087/Del/2018 : Asstt. Year : 2013-14 Mahanagar Telephone Nigam Ltd., Vs Dcit, 5Th Floor, Mds, 9, Cgo Complex, Circle-1, Ltu Lodhi Road, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaacm0828R Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. B. M. Singh, Sr. Dr Date Of Hearing: 09.11.2021 Date Of Pronouncement: 14.02.2022

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. B. M. Singh, Sr. DR
Section 271Section 271BSection 92E

u/s 92E of the Act. 5. The ld. CIT(A) confirmed the order of the AO holding that as per the mandate of Section 92E, the assessee was to obtain audit report and file it before the due date for filing the return and since, the assessee defaulted the penalty was rightly levied. 6. Heard the arguments of both