Deepak Kumar Samtani Vs ADIT (Inv.) (ITAT Jaipur)
In the case of Deepak Kumar Samtani vs. ADIT (Inv.), the Jaipur Income Tax Appellate Tribunal (ITAT) reviewed an appeal against a penalty imposed under Section 272A(1)(C) of the Income Tax Act. The penalty stemmed from alleged non-compliance with multiple summonses issued to Samtani. The first notice, sent by email on March 30, 2018, required attendance the following day; however, the assessee’s representative contended that this notice was never received, a fact the Department did not dispute. Regarding the second notice, Samtani requested an adjournment, indicating compliance rather than neglect. The third notice was also reportedly not received by the assessee, again undisputed by the Department. The fourth and final notice was fully complied with, and there were no concerns raised from either party regarding this. In light of these details, the Tribunal concluded that there was no demonstrable non-compliance by Samtani, referencing Section 273B, which exempts individuals from penalties if they can show reasonable cause for non-compliance. Based on these findings, ITAT allowed grounds 1 and 2 of the appeal, dismissing the penalty. Grounds 3, 4, and 5, being general and technical, were not adjudicated further, as they did not impact the core judgment. Consequently, the appeal was allowed, with the Tribunal’s decision announced in open court on October 25, 2024.
