Late Form 68 Filing Procedural default, No Penalty if Demand Paid in time: ITAT Jodhpur

Punam Kanwar Bhati Vs ITO (ITAT Jodhpur)

The case of Punam Kanwar Bhati Vs ITO at ITAT Jodhpur revolved around a penalty imposed under Section 270A of the Income Tax Act, 1961. The appellant faced a penalty for underreporting and misreporting income, primarily due to disallowances made during the assessment. The appeal was delayed by 218 days, attributed to the appellant’s lack of awareness regarding the requirement to file a physical copy despite submitting the appeal online. Given that the government later removed this requirement, the tribunal, considering past judici

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