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ITAT Delhi Restores Penalty Appeal of deceased assessee – Legal Heirs to be Heard Afresh
Case Law Details
- Case Name
- Late Smt. Sarvari Begum Vs JCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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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...
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