2025 (12) TMI 1691 - AT - Income Tax

Appeal against s.271B penalty dismissed for not filing in prescribed Form 35 and failing to fix registry defects

The dominant issue was whether an appeal against penalty under s. 271B could be entertained despite non-compliance with prescribed filing requirements. ... Penalty levied u/s 271B - Defect in Appeal - registry issued defect memo to the assessee - assessee has not filed Form 35 in the prescribed format with any of the columns filled in - HELD THAT:- None of the defects were removed by the assessee - Form 36 filed by the assessee is in a running format. Thus, since assessee has not coming forward to remove the defects. The appeal is dismissed with liberty to the assessee to file miscellaneous application for revival of appeal once the defects pointed out by the registry is complied with. Appeal of the Assessee is dismissed as defective. The appeal for AY 2018-19 challenged the order sustaining penalty under section 271B. The matter was listed on multiple dates; after an adjournment due to a technical glitch, there was continued non-appearance and no adjournment request on subsequent hearings. The registry had issued a defect memo (dated 24.12.2024) requiring curing of filing defects, but 'none of the defects were removed.' The Tribunal noted the assessee 'has not filed Form 35 in the prescribed format with any of the columns filled in,' and that the Form 36 was filed 'in a running format.' Since the assessee did not comply with procedural requirements or cure defects despite notice, the Tribunal dismissed the appeal as defective, while granting procedural liberty: 'The appeal is dismissed with liberty to the assessee to file miscellaneous application for revival of appeal once the defects pointed out by the registry is complied with.'