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2023 (11) TMI 331 - ITAT AHMEDABADCondonation of delay filing appeal before ITAT - There is a delay of 117 days in filing the present appeal for which the assessee has given the reasons by filing condonation of delay application. It appears that the delay is genuine and hence, the same is condoned. Penalty u/s 271(1)(c) - assessee did not file the return of income and not paid the capital gain tax on the sale of immovable property - assessee has not paid any taxes earlier as she was under bonafide belief that no tax is payable on sale of “agriculture land” since the assessee being uneducated and is not aware of the provisions of income tax which resulted into not paying the taxes - HELD THAT:- It is pertinent to note that the assessee has not filed return of income and it appears that the assessee being not aware about the tax on sale consideration of the land is genuine. At no point of time assessee concealed the particulars of income or furnished inaccurate particulars of income as the assessee after the order of the CIT(A) has paid the taxes on capital gain. This fact is not disputed by the Ld. DR. The decision of Sun on Peak Hotel (P.) Ltd. 2018 (6) TMI 1055 - GUJARAT HIGH COURT] is applicable in the present case as the assessee herein has a genuine case of not aware of tax payment. Thus, the penalty imposed u/s 271(1)(c) of the Act is not justifiable. Decided in favour of assessee.
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