GRIJESH TIWARI,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

ITA 21/ALLD/2023Status: DisposedITAT Allahabad04 October 2023AY 2012-134 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the appeal for fresh adjudication, directing the CIT(A) to decide on merits. The penalty under Section 271(1)(b) was deleted as the assessee had belatedly complied before the assessment order was finalized.

What were the facts?

The assessee appealed against an ex-parte order by the CIT(A) confirming a penalty under Section 271(1)(c) due to alleged non-receipt of notices. In a separate appeal, a penalty under Section 271(1)(b) was confirmed for non-compliance with a notice, despite the assessee filing submissions before the assessment order was framed.

What were the issues?

Whether the CIT(A) order was validly passed ex-parte, and whether penalty under Section 271(1)(b) was leviable for belated compliance.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250(6),Section 271(1)(b),Section 142(1),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD “SMC”

Before: SHRI ABY T. VARKEY, JM

For Appellant: Ms. Srishti Gupta
Hearing: 14/09/2023Pronounced: 04/10/2023

PER ABY T. VARKEY, JM: ITA. NO. 21/Alld/2023 for AY. 2012-13 This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 17.02.2023 for AY. 2012-13 confirming the penalty levied u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”).

2.

At the outset, the Ld. AR of the assessee, Ms. Srishti Gupta submitted that the impugned order of the Ld. CIT(A) is an ex-parte order and drew my attention to the impugned order wherein it is noted that the Ld. CIT(A) has passed an ex-parte order. In this regard, it is noted that the Ld. CI

The order continues below.

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