LATE HARPAL SINGH THROUGH HIS LEGAL REPRESENTATIVE, NIRMAL SAINI,CHANDIGARH V. INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH

ITA 973/CHANDI/2024

AI Insights

The case involves Late Shri Harpal Singh, an employee of the Indo Tibetan Border Police, who appealed against the penalty imposed by the AO for non-compliance with statutory notices during the scrutiny assessment of his income tax returns for the assessment year 2020-21. Initially, the AO imposed a penalty of Rs. 50,000 under Section 272A(1)(d) of the Income Tax Act due to the assessee's failure to respond to notices under Sections 142(1) and 143(2). The assessee's appeal to the CIT(A) was dismissed as time-barred, leading to the appeal before the Tribunal. The Tribunal, considering the assessee's service conditions and the challenges in complying with the notices, decided to condone the delay and remove the penalty.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469832 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: ASHOK GOYAL
• Keywords: Non compliance
• Section: 142(1)

Judgement Text

"आयकर अपील य अ\u000bधकरण,च\u0010डीगढ़ \u0014यायपीठ, च\u0010डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘SMC’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 973/CHD/2024 \rनधा\u0011रण वष\u0011 / Assessment Year: 2020-21 Late Shri Harpal Singh through L/R Shri Nirmal Saini, 295/2, Sector 45-A, Chandigarh. Vs The ITO, Ward 5(5), Chandigarh. \u0016थायी लेखा सं./PAN NO: AJYPS5061J Appellant Respondent Assessee by : Shri Ashok Goyal, CA Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 05.03.2025 Date of Pronouncement : 13.03.2025 PHYSICAL HEARING O R D E R PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 16.05.2023 passed for assessment year 2011-12. 2. The grievance of the assessee is that ld. AO has erred in visiting the assessee under Section 272A(1)(d) of the Income Tax Act. ITA No.973/CHD/2024 A.Y.2020-21 2 3. It emerges out from the record that assessee is serving with Indo Tibetan Border Police. He has filed his Income Tax Return on 08.02.2020 declaring total income of Rs.24,35,360/-. However, subsequently he revised the return on 06.05.2021 and declared total income of Rs.13,92,710/-. The assessee has claimed refund of Rs.3,25,310/-. The assessee has received arrear of salary and he excluded that arrear of salary from taxable income. The case of the assessee was selected for scrutiny assessment, however, assessee did not respond to number of notices issued by the AO and ld. AO has visited the assessee with penalty under Section 272A(1)(d) on account of non compliance of the notice issued under Section 142(1) and 143(2) of the Act. He imposed a fine of Rs.50,000/- for non compliance of these notices. 4. The impugned order dated 27.09.2022 was challenged before the CIT(A) but the appeal of the assessee was time barred by 172 days. This delay was not condoned by the CIT(A) and appeal of the assessee was dismissed being time barred. ITA No.973/CHD/2024 A.Y.2020-21 3 5. With the assistance of ld. Representative, we have gone through the record carefully. We find that assessee was serving in Indo Tibetan Border Police. He was out on the border and may not be in a position to lay his hand on IT Portal or remain in contact with his Tax Consultant. Therefore, some delay has occurred and that very reason is attributed for non compliance of the notices before the AO. Therefore, we condone the delay in filing the appeal as well as we delete the penalty imposed by the AO for non compliance of notice under Section 143(2)/142(1). 6. In the result, appeal of the assessee is allowed. Order pronounced on 13.03.2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क\u0002 \u0003ितिलिप अ\tेिषत/ Copy of the order forwarded to : 1. अपीलाथ\u000f/ The Appellant 2. \u0003\u0010यथ\u000f/ The Respondent 3. आयकर आयु\u0014/ CIT 4. िवभागीय \u0003ितिनिध, आयकर अपीलीय आिधकरण, च\u0018डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड\u001c फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "