SMT. REKHA AGARWAL (LEGAL HEIR AND WIFE OF LATE SH. GIRISH CHAND AGARWAL,DELHI vs. ACIT CIRCLE 28(1), NEW DELHI

PDF · subscribers
ITA 2199/DEL/2024Status: DisposedITAT Delhi18 December 2024AY 2011-12Bench: BEFORESHRI SATBEER SINGH GODARA (Judicial Member)2 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) can only be levied during the lifetime of the assessee. Therefore, the penalty order passed after the assessee's death was invalid.

What were the facts?

The assessee is the legal heir of her deceased husband, who passed away in 2014. The Assessing Officer passed a penalty order under Section 271(1)(c) in 2022, after the assessee's death.

What were the issues?

Whether penalty under Section 271(1)(c) can be levied after the death 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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI (SMC

For Appellant: Ms. Aditi Garg, CA
Hearing: 18.12.2024Pronounced: 18.12.2024

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.

3.

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.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →