The case centers around appellant Joginder Singh of Sambhal, Uttar Pradesh, who appealed against a penalty imposed by the Income Tax Officer (ITO), Ward Sambhal. The penalty was levied for non-compliance during the Assessment Year 2014-15 due to health issues that prevented the appellant from participating in tax proceedings.
The hearing for this appeal occurred on May 5, 2022, with the final order being pronounced on May 13, 2022. Represented by advocate Virender Kumar Rastogi, Joginder Singh contested the penalty citing his inability to comply with tax procedures due to a severe leg injury and subsequent health complications.
Joginder Singh argued that his non-compliance was due to a serious accident in March 2018, which incapacitated him for about nine months. His counsel highlighted that the appellant, being a senior citizen with multiple health issues, had a bona fide reason for his absence during the tax proceedings, and this was not properly considered by the initial assessing officer. On the other hand, the respondent, represented by Senior Departmental Representative Om Prakash, argued for the sustenance of the penalty.
The tribunal, led by Judicial Member Shri C.M. Garg, recognized the health challenges faced by Joginder Singh and deemed his non-compliance as unintentional. Subsequently, the penalty imposed under Section 271(1)(b) of the Income Tax Act, 1961, was cancelled, allowing the appeal in favor of the appellant.
The case ITA No. 826/Del/2020 is a significant example of how health issues and personal hardships are considered in legal and tax proceedings. The tribunal’s decision underscores the importance of context in judicial decisions, particularly concerning senior citizens facing health challenges. This outcome not only provided relief to Joginder Singh but also highlighted the tribunal’s responsiveness to legitimate non-compliance explanations.
Order pronounced in the open court on May 13, 2022.
Case Analysis of ITA 826/DEL/2020: Joginder Singh vs ITO Ward Sambhal on Penalty for Non-compliance
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