Section 270A Penalty Appeal Restored After 9-Day Delay Condoned: ITAT Bangalore

Advertisement Suresh Vadde Vs ITO (ITAT Bangalore) The assessee appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi dated 16.01.2026 for Assessment Year 2022-23 arising from a penalty order passed under Section 270A of the Income-tax Act, 1961. The assessee filed the return of income on 09.07.2022 declaring total income of ₹5,28,230. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS), and notices under Sections 143(2) and 142(1) were issued. After considering the assessee’s submissions, the Assessing Officer made an addit...