ITAT deletes section 271F penalty as delay was due to death of CA

Nagarathinam Rajendran Vs ITO (ITAT Chennai)

Since the assessee could not file his return of income under section 139(1) of the Act, the Assessing Officer issued notice under section 274 r.w.s. 271 F of the Act. There was no response from the assessee against the penalty notice. Since, the assessee failed to file his return of income under section 139(1) of the Act, the Assessing Officer levied penalty of ₹. 5,000/- under section 271 F of the Act, which was confirmed by the ld. CIT(A).

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