Kerala HC Restores Penalty Appeal When Related Assessment Appeal Pending

Ulahannan Mudakkalayil Leela Vs ITO (Kerala High Court) Penalty Appeal Cannot Be Dismissed When Related Assessment Appeal Pending – Tribunal Condoned Delay in Assessment & HC Extends Relief to Penalty Appeal The petitioner, a 75-year-old licensed stamp vendor, challenged order of CIT(A)-NFAC rejecting her appeal against a penalty order u/s 271(1)(c) for AY 2016-17, solely on the ground of 525 days’ delay in filing. Earlier, the assessment order for the same year had also been challenged belatedly (651 days). Though CIT(A) dismissed that appeal, the ITAT condoned the delay & rem...