SURESH TRILOTKAR,MUMBAI vs. INCOME-TAX OFFICER 42(3)(4), MUMBAI

Facts

The assessee's appeal against a penalty order was dismissed for non-prosecution by the CIT(A). The assessee had provided their own email, but notices were sent to the tax consultant's email.

Held

The Tribunal held that the assessee had reasonable cause for not attending the proceedings before the CIT(A). The levy of penalty was found to be without merit and directed to be deleted.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution when there was a reasonable cause for the default, and whether the penalty was leviable under Section 272A(1)(d).