Penalty u/s 271(1)(c) without opportunity to assist to Assessee – ITAT directs NFAC for fresh consideration

Balwant Baburao Vitekar (Late) Vs ITO (ITAT Pune) Balwant Baburao Vitekar (Late) appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, where a penalty of INR 57,293 was imposed under section 271(1)(c) of the Income Tax Act for the assessment year 2011-12. The appeal was filed on the grounds that the assessee was not given an opportunity to assist in the penalty proceedings. Analysis: In the impugned order, it was observed that the NFAC dismissed the appeal of the assessee for non-prosecution. The absence of the assessee’s representation in the first appellate p...