Satbir Singh Vs. Income Tax Officer, Ward-1, Panipat
Case No: ITA No. 2596/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/11/2025
Parties Involved
appellantSatbir Singh
respondentIncome Tax Officer, Ward-1, Panipat
Facts Summary
The appeal in ITA No.2596/Del/2024 for AY 2010-11 arises out of the order of the ld. Commissioner of Income Tax (Appeals), Delhi dated 20.03.2024 against the order of assessment passed u/s 271(1)(c) of the Income-tax Act, 1961 dated 20.06.2018 by ITO, Ward-4, Panipat. The penalty order u/s 271(1)(c) of the Act was passed on 20.6.2018. The assessee preferred an appeal before the ld NFAC on 22.2.2020 with a delay of 17 months. The reason adduced by the assessee for the delay was that he was under …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ld NFAC was justified in confirming the levy of penalty u/s 271(1)(c) of the Act by not condoning the delay in filing of appeal by 17 months before the ld NFAC in the facts and circumstances of the instant case.