Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing

Advertisement Amarjit Mehta Vs ACIT (ITAT Delhi) Penalty u/s 271D Remanded: Ex-parte Confirmation by CIT(A) Cannot Deny Substantive Justice Assessee challenged penalty orders passed u/s 271D for AYs 2018-19 & 2019-20, which were confirmed by CIT(A) ex-parte due to non-appearance & non-filing of submissions. Before ITAT also, none appeared for Assessee, while Revenue supported lower authorities. ITAT held that although Assessee failed to file submissions before CIT(A), mere non-prosecution cannot result in denial of substantive justice, particularly in penalty matters. Tribunal obser...