ITAT Delhi Restores Penalty Appeal of deceased assessee – Legal Heirs to be Heard Afresh

Late Smt. Sarvari Begum Vs JCIT (ITAT Delhi) ITAT Delhi Restores Penalty Appeal of deceased assessee – Legal Heirs to be Heard Afresh Delhi Trib restored matter to CIT(A) after finding that penalty appeal had been dismissed ex parte without affording proper opportunity. Penalty u/s 271D had been levied for violation of provisions relating to acceptance of loans in cash. CIT(A) by order dated 27.02.2025, sustained the penalty ex parte, observing repeated adjournments & non-compliance by Assessee. Before Tribunal, it was argued that though CIT(A) had fixed hearing on 03.02.2025 with last d...