ANJU SINGH,HARDOI V. ITO-3(2), HARDOI, HARDOI

ITA 65/LKW/2025

AI Insights

The case involves Anju Singh, the appellant, who did not file her income tax return for the assessment year 2019-20. Consequently, notices under sections 148 and 142(1) of the Income Tax Act were issued to her. Due to non-compliance, the Assessing Officer completed the assessment under section 144 read with sections 147/144B, determining her income at Rs.11,34,000 and imposing a penalty of Rs.30,000 for non-compliance. The assessee's appeal against the penalty was dismissed by the CIT(A), leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal, upon reviewing the circumstances, particularly the lack of reasonable opportunity given to the assessee and the hasty nature of the penalty imposition, decided in favor of the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772647 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS HEARD; MATERIALS; PRAJESH SRIVASTAVA
• Keywords: Reasonable cause; Non compliance
• Section: 148; 144; 142(1)

Judgement Text

"I.T.A. No.65/Lkw/2025 Assessment Year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.65/Lkw/2025 Assessment year:2019-20 Anju Singh C/o Sanjay Saxena 12, Pratap Enclave, Bisrat G. T. Road, Shahjahanpur. PAN:HYZPS7176D Vs. Income Tax Officer-3(2), Hardoi (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.65/Lkw/2025 has been filed by the assessee for assessment year 2019-20 against impugned order dated 24/12/2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1071539565(1) of Commissioner of Income Tax [“CIT” for short]. Appellant by None Respondent by Shri Prajesh Srivastava, Sr. D.R. Printed from counselvise.com I.T.A. No.65/Lkw/2025 Assessment Year:2019-20 2 2. The facts of the case, in brief, are that the assessee has not filed her return of income for the year under consideration. Notice u/s 148 was issued to the assessee and further notices u/s 142(1) were issued from time to time. Since no compliance was made, the Assessing Officer completed the assessment u/s 144 read with section 147/144B of the Act and passed order on 29/02/2024 determining total income of the assessee at Rs.11,34,000/- making addition of Rs.11,34,000/- on account of unexplained income u/s 69A of the Act and levied penalty of Rs.30,000/- for non compliance of notices u/s 142(1) of the Act. The assessee went in appeal before the learned CIT(A) against imposition of penalty of Rs.30,000/-, who has dismissed the appeal of the assessee. Being aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal. 3. During the course of hearing in Tribunal, none was present on behalf of the assessee. In absence of any representation from assessee’s side, learned Departmental Representative for Revenue was heard and materials on record were perused. In this case the Assessing Officer issued notices u/s 142(1) of the Act to the assessee to furnish requisite details. The assessee, vide letter dated 15/03/2024, requested for keeping the proceedings in abeyance. It was also submitted that the appeal filed before the learned CIT(A) is still pending for disposal and requested the learned Assessing Officer to keep the penalty proceedings in abeyance till the disposal of appeal by learned CIT(A). However, the Assessing Officer rejected the plea of the assessee and imposed penalty of Rs.30,000/-. On perusal of records, it is found that the Assessing Officer did not provide reasonable opportunity to the assessee. Further, the Assessing Officer has failed to establish that the failure of the assessee to appear for hearing during assessment proceedings was without reasonable cause. The Printed from counselvise.com I.T.A. No.65/Lkw/2025 Assessment Year:2019-20 3 Assessing Officer has passed a hasty order without providing reasonable opportunity to the assessee and without making good case for levy of penalty. The Assessing Officer is directed to delete the penalty. 4. In the result, the appeal of the assessee stands allowed. (Order pronounced in the open court on 26/08/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:26/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "