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 addition of ₹51,04,822 and initiated penalty proceedings under Section 270A(9) for under-reporting of income in consequence of misreporting of income. By order dated 28.08.2024, the Assessing Officer levied a penalty of ₹34,01,234, being 200% of the tax sought to be evaded.
The assessee appealed before the CIT(A). The CIT(A) noted that the appeal had been filed with a delay of nine days and, holding that the cause of delay had not been satisfactorily explained, dismissed the appeal in limine.
Before the Tribunal, the assessee submitted that the delay occurred due to medical issues and that the CIT(A) ought to have condoned the delay and decided the appeal on merits. The assessee requested that the matter be remanded to the CIT(A). The Departmental Representative relied on the orders of the Revenue authorities.
