MOBI OCEAN MOBILITY SOFTWARE SOLUTIONS LLP,NEW DELHI V. COMMISSIONER OF INCOME TAX (APPEAL), NEW DELHI

ITA 6016/DEL/2025

AI Insights

The case involves Mobi Ocean Software Solutions LLP, which faced penalties under various sections of the Income Tax Act for the Assessment Year 2019-20 due to non-compliance with audit report requirements and failure to file returns. The penalties were initially levied by the Assessing Officer (AO) and were contested in appeals. The Income Tax Appellate Tribunal (ITAT) found that the assessee had not complied with the notices from the CIT(A), leading to an ex-parte dismissal of the appeal. However, considering the circumstances presented by the assessee's representative, the ITAT decided to remand the case back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842377 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2019-2020
• Appeal Filed On: 25-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: PRINCY KUMAR
• Keywords: Reasonable cause
• Section: 147; 148; 144

Judgement Text

"6014-6017_DEL_2025_Mobi Ocean Mobility 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI YOGESH KUMAR US, HON’BLE JUDICIAL MEMBER & SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6014/DEL/2025, ITA No. 6015/DEL/2025, ITA No. 6016/DEL/2025, ITA No. 6017/DEL/2025 [Assessment Year: 2019-20] Mobi Ocean Software Solutions LLP, J-1824, LGF, Chitranjan Park New Delhi- 19 Vs CIT(A) (APPELLANT) (RESPONDENT) PAN No. ABEFM3211G Assessee by : Shri Princy Kumar, CA. [Through Virtual Mode] Department by : Shri Manish Gupta, Sr. DR Date of Hearing: 12.02.2026 Date of Pronouncement: 26.02.2026 ORDER PER BENCH: [ These four appeals are against the penalties levied in the case of the assessee for A.Y. 2019-20 which are as under: Since the facts and circumstances of all these appeals are similar, these are Sl.No. ITA No. Penalty u/s Amount (Rs.) 01 ITA No. 6014/DEL/2025 271B Rs. 1,50,000/- 02 ITA No. 6015/DEL/2025 270A Rs. 5,83,753/- 03 ITA No. 6016/DEL/2025 272A(1)(d) Rs. 50,000/- 04 ITA No. 6017/DEL/2025 271AAC(1) Rs. 1,93,877/- Printed from counselvise.com 6014-6017_DEL_2025_Mobi Ocean Mobility 2 | P a g e being disposed off vide a common order and ITA No. 6014/Del/2025, relating to penalty of Rs. 1,50,000/- levied u/s 271B, is taken as the lead case. 2. Brief facts are that the assessee had not filed its return for income for A.Y. 2019-20. Accordingly, notice u/s 148 was issued and assessment was finalised u/s 147 r.w.s 144 r.w.s 144B of the Act on 25.03.2024 at total income of Rs. 71,22,977/-. As the total turnover of the assessee during the year under consideration was seen to be Rs. 4,05,80,024/-, which was more than the statutory limit of Rs. 1 Cr. for getting the books of accounts audited and furnishing of audit report u/s 44AB of the Act, penalty proceedings u/s 271B were also initiated. Subsequently, vide order dated 06.08.2024, penalty at Rs. 1,50,000/- u/s 271B was levied by the Ld. AO as the assessee had failed to furnish any reasonable cause for non-furnishing of the audit report. 3.1 Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). As no compliance was made to any of the 3 notices issued by the Ld. CIT(A), the appeal was dismissed ex-parte vide order dated 20.08.2025. Further aggrieved, the assessee has filed an appeal before the Tribunal. 3. Before us, Ld. AR has submitted that the appeal against the assessment order has also been heard by the co-ordinate Bench. He has, further submitted that no compliance to the notices issued by Ld. CIT(A) could be made due to circumstances beyond the control of the assessee. He has, therefore, requested vide Ground No. E that the matter may be remanded back to Ld. CIT(A) for fresh adjudication. Ld. DR has not objected to the said proposition. 3.1 After hearing both the parties and, on perusal of material placed before us, we note that the assessee has been non-compliant before the lower authorities. However, in the interest of justice, we deem it appropriate to restore the matter to Ld. CIT(A) for fresh adjudication on merits after giving due opportunity to the Printed from counselvise.com 6014-6017_DEL_2025_Mobi Ocean Mobility 3 | P a g e assessee. The assessee is also directed to be vigilant and make requisite compliance before Ld. CIT(A) without fail. 4. In the result, the appeal of the assessee is allowed for statistical purposes. 5. Since the facts and circumstances involved in remaining three appeals are identical, the above decision will apply mutatis mutandis to these appeals also. 6. In the result, all the four appeals are allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (YOGESH KUMAR US) (RENU JAUHRI) Judicial Member Accountant Member Dated: 26.02.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "