Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing

Amarjit Mehta Vs ACIT (ITAT Delhi)

Penalty u/s 271D Remanded: Ex-parte Confirmation by CIT(A) Cannot Deny Substantive Justice

Assessee challenged penalty orders passed u/s 271D for AYs 2018-19 & 2019-20, which were confirmed by CIT(A) ex-parte due to non-appearance & non-filing of submissions. Before ITAT also, none appeared for Assessee, while Revenue supported lower authorities.

ITAT held that although Ass

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