ITAT Pune Quashes Income Tax Penalty for Non-Compliance During COVID-19

Balbir Kaur Birdie Vs ITO (ITAT Pune) Income Tax Appellate Tribunal (ITAT) Pune has set aside a penalty of ₹20,000 imposed on Balbir Kaur Birdie for non-compliance with notices under Section 142(1) of the Income Tax Act, 1961. The penalty was levied after the assessee failed to respond to notices issued by the Assessing Officer (AO) on March 7, 2021, and March 17, 2021, during the COVID-19 pandemic. The assessee’s representative argued that the lack of response was due to technical difficulties and restricted access to communication facilities. The Tribunal found that the circumstances con...