Shri Bhuwaneshwar Singh Maran, Bhopal vs. ITO, 1(1), Bhopal

Parties Involved

Facts Summary

Shri Bhuwaneshwar Singh Maran, Bhopal, the assessee, has filed an appeal against the penalty imposed by the Income-tax Officer, 1(1), Bhopal for non-compliances of four notices issued under section 142(1) of the Income-tax Act, 1961. The penalty was imposed due to the assessee's failure to comply with the notices and non-representation in response to the notice issued by the AO. The assessee claimed that the notices were never served upon him. The Commissioner of Income-Tax (Appeals) dismissed the assessee's first appeal for want of submission by the assessee to the remand-report of the AO. The assessee filed an appeal to the ITAT against the order of the CIT(A), which was disposed of on 26.07.2024, restoring the matter to the CIT(A) for re-visiting the assessee's claim and adjudicating afresh.…

Legal Issues

• 1. Whether the penalty imposed by the AO for non-compliances of four notices issued under section 142(1) is justified?
• 2. Whether the assessee's claim that the notices were never served upon him is valid?

Judgment Outcome

Decided in favour of Assessee.

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