MR DHANANJAY MAHADEO SONSURKAR ,MUMBAI V. ITO/CIT (A), MUMBAI

ITA 6044/MUM/2025

AI Insights

The case involves Mr. Dhananjay Mahadeo Sonsurkar, who appealed against the penalty imposed by the Income Tax Officer for non-compliance with notices under section 142(1) of the Income-tax Act, 1961, during the assessment year 2019-20. The penalty was initially confirmed by the CIT(A), which led to the filing of this appeal. The Tribunal considered the appellant's lack of deliberate non-compliance, attributing it to miscommunication and unfamiliarity with the Department's e-proceedings system. The Tribunal's decision to set aside the penalty was based on the understanding that the appellant's non-compliance was not intentional and that he had reasonable cause as per section 273B of the Act.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828815 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Mumbai
• Assessment Year: misc
• Appeal Filed On: 29-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMA SHANKAR PRASAD
• Assessee Lawyers: PRASHANT GHUMARE; V I R T U A L L Y P R E S E N T
• Keywords: Set aside; Reasonable cause; Non compliance
• Section: 144; 142(1); 273B

Judgement Text

"IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6044/MUM/2025 (A.Y. 2019-20) Mr. Dhananjay Mahadeo Sonsurkar 1B/104, Snehdeep CHS, MHADA Colony, Swadeshi Mill Road, Sion, Mumbai- 400 022, Maharashtra v/s. बनाम Income Tax Officer/ Assessment Unit, ITO/CIT(A), M.K. Road,Mumbai – 400 020 Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABRPS7119N Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Mr. Prashant Ghumare,(virtually present) Respondent by : Shri Umashankar Prasad, (CIT DR) Date of Hearing 03.12.2025 Date of Pronouncement 16.01.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :- The present appeal arising from the appellate order dated 04.08.2025 is filed by the assessee against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to penalty order passed u/s. 272A(1)(d) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 09.08.2024 for the Assessment Year [A.Y.] 2019-20. Printed from counselvise.com P a g e | 2 ITA No. 6044/Mum/2025 A.Y. 2019-20 Mr. Dhananjay Mahadeo Sonsurkar 2. The Revised grounds of appeal are as under: 1. THE ORDER IS BAD IN LAW, ILLEGAL AND WITHOUT JURISDICTION 1.1 In the facts and the circumstances of the case, and in law, the appellate order framed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, ['Ld. CIT (A)'] is bad in law, illegal and without jurisdiction, as the same is framed in breach of the statutory provisions and as otherwise also is not in accordance with the law. 1.2 Otherwise also, in the facts and the circumstances of the case, and in law, the appellate order so framed by the Ld. CIT (A) is bad in law, illegal and void as the same is arbitrary and perverse. WITHOUT PREJUDICE TO THE ABOVE 2. Penalty levied of Rs 20,000/- The Ld. CIT (A) erred in confirming the penalty and failed to appreciate that the non attendance /non reply to the notices issued u/ 142(1) of the Act was for reasons beyond the control of the appellant and in any case not deliberate. There was reasonable cause in terms of section 273B of the Act. 3. Briefly stated facts on record are that penalty order passed in the case u/s 272A(1)(d) of the Act for non-compliance of notices issued u/s 142(1) on 04.08.2023 and 14.09.2023.The assessment order was also passed u/s 144 of the Act on account of non compliance during assessment proceedings as well. 4. Before the ld.CIT(A), the assessee made a detailed submission claiming that the non compliance was not deliberate but due to mis-communication and lack of awareness of the e-proceedings adopted by the Department. The ld.CIT(A) observed that the assessee Printed from counselvise.com P a g e | 3 ITA No. 6044/Mum/2025 A.Y. 2019-20 Mr. Dhananjay Mahadeo Sonsurkar had chosen to ignore the statutory notices, thus, resulting in non- compliance. No evidence had been filed for the claim that any written submission was ever made before the Assessing Officer in compliance to notices under section 142(1). There was no reasonable ground for non- compliance. Therefore, the penalty order was affirmed. 5. Before us, the ld.AR submitted that the ld.CIT(A() did not appreciate the fact that there was no deliberate non compliance. The assessee is a retired employee of Otis Elevators since 2007 with meager income from bank interest etc and not liable to filing of return as the taxable income was below Rs. 2,50,000/- per annum. He was not very conversant with the e-communication mode of the Department. The non compliance was not deliberate but due to ignorance. Even the quantum assessment is stated to have been set aside by the ld.CIT(A) and is pending for adjudication by the AO afresh. 6. Considering the totality of the facts and the circumstances of the case, we hold that the ld.CIT(A) was not justified in not appreciating the reasons stated by the assessee before him during appellate proceedings. The appellate order is therefore, set aside allowing the grounds. Printed from counselvise.com P a g e | 4 ITA No. 6044/Mum/2025 A.Y. 2019-20 Mr. Dhananjay Mahadeo Sonsurkar 7. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 16/01/2026. Sd/- Sd/- ANIKESH BANERJEE PRABHASH SHANKAR (न्याययक सदस्य /JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER) Place: म ुंबई/Mumbai ददनाुंक /Date 16.01.2026 Lubhna Shaikh / Steno आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अयिकरण/ ITAT, Bench, Mumbai. Printed from counselvise.com "