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No Section 272A(1)(d) Penalty for Non-Compliance due to Consultant’s Failure to inform
Case Law Details
- Case Name
- SNG Microns Private Limited Vs National Faceless Assessment Centre (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Kolkata
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SNG Microns Private Limited Vs National Faceless Assessment Centre (ITAT Kolkata)
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Kolkata has canceled a ₹20,000 penalty imposed on SNG Microns Private Limited by the National Faceless Assessment Centre (NFAC). The penalty, issued under Section 272A(1)(d) of the Income Tax Act, 1961, was deemed unjust by the tribunal, which highlighted issues concerning the proper service of notice and effective communication.
The case stems from an appeal filed by SNG Microns concerning the Assessment Year 2017-18. The appeal...




