Mr. Dhananjay Mahadeo Sonsurkar v/s. Income Tax Officer/Assessment Unit, ITO/CIT(A)

Parties Involved

Facts Summary

The case involves a penalty order passed under section 272A(1)(d) of the Income-tax Act, 1961 for non-compliance with notices issued under section 142(1) of the Act. The assessee, Mr. Dhananjay Mahadeo Sonsurkar, did not comply with the notices issued on 04.08.2023 and 14.09.2023. An assessment order was also passed under section 144 of the Act due to non-compliance during assessment proceedings. The assessee claimed that the non-compliance was due to miscommunication and lack of awareness of the e-proceedings adopted by the Department. The Learned Commissioner of Income-tax (Appeals) affirmed the penalty order, stating that there was no reasonable ground for non-compliance.…

Legal Issues

• 1. Whether the appellate order framed by the Commissioner of Income-tax (Appeals) is bad in law, illegal, and without jurisdiction.
• 2. Whether the penalty of Rs 20,000/- levied is justified.

Judgment Outcome

Decided in favour of Assessee.

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