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Income Tax Appellate Tribunal, DELHI (SMC
ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1062360341(1) dated 11.03.2024 involving penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the appellant herein, Smt. Rekha Agarwal is wife of Late Shri Girish Chand Agarwal who left for his heavenly abode way back on 29.08.2014. And that the learned Assessing Officer had passed his impugned section 271(1)(c) penalty order on 17.03.2022.