Bina Ghosh vs Income Tax Officer

Parties Involved

Facts Summary

The assessee, Bina Ghosh, did not file an income tax return for the financial year relevant to Assessment Year 2016-17 as she had no taxable income. Her husband purchased a residential property, and her name was included in the sale deed. The assessing officer added the sale consideration and other expenses to her income and levied a penalty under section 271(1)(c). The assessee filed an appeal before the Commissioner of Income Tax (Appeals) seeking condonation of delay, which was dismissed. The assessee then appealed to the Income Tax Appellate Tribunal, arguing that she had not received any notices and the delay was not deliberate.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the assessment order should be set aside and the matter restored to the assessing officer.
• 3. Whether the penalty under section 271(1)(c) should be levied.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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