Harshadkumar Bhogilal Raval vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Harshadkumar Bhogilal Raval, had filed his return of income for the Assessment Year (A.Y.) 2013-14 on 16.08.2013 declaring income of Rs.3,72,342/-. The case was subsequently reopened under Section 147 of the Income Tax Act, 1961 and a notice under Section 148 was issued on 31.03.2020. The assessee did not comply with the notice. Further notices under Section 142(1) of the Act were also not complied with by the assessee. The assessment was completed on 25.09.2025 at a total income of Rs.1,20,42,242/-. The Assessing Officer imposed a penalty of Rs.20,000/- under Section 271(1)(b) of the Act for non-compliance to the notices u/s 142(1). The assessee filed an appeal against the penalty order which was dismissed by the Ld. CIT(A). The assessee then filed a second appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Hon. CIT(A) NFAC erred in not deciding the Penalty on merits of the case and simply dismissed the appeal on the ground of delay in filing appeal.
• 2. Whether the Non-compliance was for non-reply to Notice u/s.142(1) dt. 31/03/2021 and 16/08/2021.
• 3. Whether the assessment completed by Ld. A.O. u/s.147 r.w.s. 144 of the Act dt. 25/09/2021 is without jurisdiction, since approval u/s. 151 was granted by PCIT instead of JCIT.
• 4. Whether the Act do not prescribe Penalty u/s. 271(1)(b) for multiple defaults.

Judgment Outcome

Decided in favour of Assessee.

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