Mr. Nayan Rajendra Kshatriya Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Mr. Nayan Rajendra Kshatriya, filed his return of income for the year 2020-21 declaring a total income of Rs.28,78,640/-. Subsequently, he filed a revised return declaring total income at Rs.20,96,060/- and claimed a refund of Rs.2,44,170/-. His case was selected for complete scrutiny under CASS to verify the reason for the reduced taxable income. The assessing officer issued notices under sections 143(2) and 142(1) of the Income Tax Act, 1961. The assessee did not fully comply with the assessment proceedings. Based on partial submissions, the assessing officer determined the total income at Rs.50,34,946/- and levied a penalty under sections 270A and 271AAC(1) for non-compliance. The first appellate authority upheld the penalty in an ex-parte order. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the CIT(A) erred in confirming the penalty order passed by the assessing officer without proper consideration of the grounds of appeal.
• 2. Whether the assessing officer provided proper opportunity and considered the documents and evidences submitted by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Gopal Banik vs. PCIT (Central)-2, Kolkata

  Kolkata Bench benchAY 2019-20Allowed

• Hasmukhlal Ishvarlal Patel vs. Income Tax Officer

  Ahmedabad bench

• Mr. Nateshan Sampath vs. DCIT

  C’’ Bench: Bangalore benchAY 2018-19Allowed

• Rajeev Kumar Mittal Vs. Income Tax Officer, Ward-1, Hisar

  Delhi Bench benchAY 2018-19Allowed

• Dhaval Dinesh Shah vs Income Tax Officer Ward 42(1)(2), Mumbai

• Shri Narender Singh Vs The I.T.O

  Delhi 'G' Bench benchAY 2012-13Partly Allowed