Bhumika Navin Patel (L/H of Late Navinbhai P. Patel) vs. The ITO, Ward-1(2)(2), Vadodara

Parties Involved

Facts Summary

This appeal is filed by the Legal Heir of late Shri Navinbhai Punjabhai Patel, Bhumika Navin Patel, against the appellate order dated 10.05.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the confirmation of Penalty levied under section 271(1)(c) of the Income Tax Act, 1961 relating to the Assessment Year 2013-14. The appeal was dismissed by the Ld. CIT(A) due to the incorrect mention of the PAN number in the appeal form. The assessee was not given an opportunity to rectify this defect, which is a violation of the fundamental principle of natural justice.…

Legal Issues

• 1. Whether the dismissal of the appeal by the Ld. CIT(A) due to the incorrect mention of the PAN number without giving an opportunity to rectify the defect is a violation of the fundamental principle of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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