Shri Inderpreet Singh vs The ITO, Ward 1, Khanna

Parties Involved

Facts Summary

The assessee, Shri Inderpreet Singh, had made certain financial transactions during the financial year 2017-18 but did not file the return of income for the assessment year 2018-19. The Assessing Officer imposed a penalty of Rs.20,000/- under section 272A(1)(d) of the Income-tax Act, 1961. The assessee appealed against this penalty order to the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (CIT(A)). The CIT(A) dismissed the appeal without adjudicating on the merits, stating that the assessee had neither filed the return of income nor paid the amount equal to the advance tax payable as required under section 249(4)(b) of the Act. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the CIT(A) was justified in dismissing the appeal without examining the assessee's substantive challenge to the penalty imposed under section 272A(1)(d) of the Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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