ITAT imposes Rs. 2,000 Cost for Non-Cooperation in Penalty Appeal

Safiq Ahmad Vs ITO (ITAT Jaipur)

Introduction: The Income Tax Appellate Tribunal (ITAT) Jaipur, in the case of Safiq Ahmad Vs ITO, issued a unique ruling directing the assessee to deposit a cost of Rs. 2,000 in the Prime Minister Relief Fund. This came as a result of the assessee’s failure to cooperate during penalty proceedings under Sections 271B and 271(1)(c) of the Income Tax Act. This article delves into the specifics of the ruling and its implications.

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