2025 (11) TMI 1843

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....21 towards disallowance of deduction claimed under section 80P of the Income Tax Act, 1961 ["Act" in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2. Since issues raised in these appeals of the assessee are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience. 3. First we shall take ITA No. 2020/Chny/2025 for adjudication. 4. It is noted that the assessment order completed under section 144 r.w.s. 144B of the Act dated 12.09.2022 by making disallowance of d....

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....ed the order passed by the ld. CIT(A). 7. We have heard both the parties and perused the material available on record. On perusal of Col. 15 of Form 35, we note that the assessee explained reasons for the delay in filing the appeal. In para 5 of the impugned order, the ld. CIT(A) has reproduced the reasons for the delay stated by the assessee, but, however, rejected the submissions of the assessee and dismissed the appeal for the reason that the assessee filed return of income for AY 2022-23 & 2023-24 on 01.11.2022 and 29.10.2023 (i.e., after passing the assessment order) wherein, the assessee has mentioned same e-mail ID for correspondence. The above observations of the ld. CIT(A) is not correct on the ground that in Form 35 under "Pers....

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....n the said appeal in the aforementioned paragraphs are equally applicable to the facts and circumstances of the present appeal and accordingly, direct the ld. CIT(A) to condone the delay and adjudicate the issues on merits after considering the submissions/ evidences as may be furnished by the assessee subject to the condition of payment of Rs..10,000/- in favour of the State Legal Aid Authority, Hon'ble Madras High Court within 30 days from the date of receipt of this order, the ld. CIT(A) shall satisfy the payment of cost and to pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes. ITA No. 2022/Chny/2025 9. The Assessing Officer levied penalty of Rs.. 30,000/- under section....

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....section 142 he shall pay, by way of penalty, [a sum of ten thousand rupees] for each such default or failure. 11. In this case, we note that the Assessing Officer issued notice under section 143(2) of the Act to the assessee on 29.06.2021 for furnishing details. Similarly, the Assessing Officer issued notice under section 142(1) of the Act to the assessee on 28.10.2021, 21.12.2021 & 24.01.2022 requiring the assessee to furnish the details, but, however, we note that the assessee has not complied with the above notices issued by the Assessing Officer. In view of the provisions of section 272A(1)(d) of the Act, as reproduced herein above, the Assessing Officer levied penalty of Rs.. 30,000/-. We note that as a direct consequence o....