New Delhi, Aug. 18 -- A Delhi Income Tax Appellate Tribunal ruling has offered relief to a salaried taxpayer who did not file his income tax return for assessment year 2019-20 despite earning more than Rs.30 lakh. The taxpayer later disclosed his entire income after receiving an income tax notice, but the tax department imposed a Rs.3.74 lakh penalty for under-reporting of income.

The ITAT has now deleted the penalty, holding that the taxpayer had not under-reported his income because the income declared by him was accepted in full during reassessment.

Aggarwal had salary income of more than Rs.30 lakh during financial year 2018-19 but did not file his return under section 139(1) of the Income Tax Act.

According to the submissions reco...