Shri Babubhai M. Sorathiya vs. ITO, Ward-1(1)(3) Rajkot

Parties Involved

Facts Summary

The assessee, Shri Babubhai M. Sorathiya, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2007-08. The assessee contested the penalty levied under section 271(1)(b) of Rs 2000/- by the Income Tax Officer (ITO). The assessee argued that the penalty was imposed without proper legal service of notice and without considering the statutory position. The assessee also claimed that the Hon'ble CIT (A) did not consider the factual facts of the matter. The assessee filed an application for condonation of delay, citing that his previous practitioner had misguided him and he was illiterate. The application was dismissed as the assessee could not establish sufficient cause for the delay.…

Legal Issues

• 1. The Ld ITO has erred in law and facts in passing order levying penalty u/s. 271(1)(b) of Rs 2000/-
• 2. Hon'able CIT (A) Rajkot has accepted the order of Ld. I.T.O. without considering the factual facts of the matter.

Judgment Outcome

Decided in favour of Assessee.

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