Palash Bej Vs. ITO, Ward-1(1), Burdwan

Parties Involved

Facts Summary

Palash Bej, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals)- NFAC, Delhi, passed under section 250 of the Act dated 09.03.2026 in appeal no. NFAC/2013-14/10299192 for the Assessment Year 2014-15. The appeal was initially barred by limitation, but the delay was condoned due to a bonafide and genuine reason. The challenge was against the levy of a penalty of Rs.30000/- under section 271(1)(b) by the Assessing Officer dated 13-10-2023 for 2014-15, which was confirmed by the Commissioner of Income Tax (Appeals). The appellant contended that the penalty should be cancelled as the assessment order had been quashed by the ITAT Kolkata bench in ITA No. 2587/Kol/2024. The respondent argued for the confirmation of the penalty order due to non-compliance with the notices issued by the Assessing Officer.…

Legal Issues

• 1. Whether the penalty levied under section 271(1)(b) should be cancelled?

Judgment Outcome

Decided in favour of Assessee.

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