Abdul Malique vs. ITO, Gopalpara

Parties Involved

Facts Summary

An order of penalty was passed on 19.09.2024 under section 271AAC(1) of the Income Tax Act, 1961. The assessee, Abdul Malique, appealed against this penalty order to the Commissioner of Income Tax (Appeals) (CIT(A)). The CIT(A) dismissed the appeal on 15.04.2026. Dissatisfied with the CIT(A)'s order, Abdul Malique filed an appeal before the Income Tax Appellate Tribunal. The assessee did not participate in the first appellate proceedings.…

Legal Issues

• 1. Whether the order of penalty passed by the CIT(A) is sustainable?
• 2. Whether the CIT(A) decided all the grounds of appeal on its merits?

Judgment Outcome

Decided in favour of Assessee.

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