DEEPAK JAYBHAGWAN AGARWAK,L/H OF SHRI JAYBHAGWAN SADHURAM AGARWAL,PUNE vs. INCOME-TAX OFFICER, WARD - 8(1), PUNE

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ITA 1037/PUN/2018Status: DisposedITAT Pune27 July 2022AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that penalty proceedings under Section 271(1)(c) do not survive after the assessee's demise, citing a High Court judgment. Therefore, the penalty order passed after the assessee's death was rendered academic.

What were the facts?

The assessee's appeal pertains to penalty proceedings initiated under Section 271(1)(c) for AY 2013-14. The original assessee passed away during the pendency of these penalty proceedings before the Assessing Officer.

What were the issues?

Whether penalty proceedings under Section 271(1)(c) can continue after the death of the assessee. The survival of penalty proceedings post-demise of the assessee.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri M.G. Jasanani

आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-8, Pune 4. The Pr.CIT-5, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 26-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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