Maheshkumar Laljidas Patel vs. The Income Tax Officer

Parties Involved

Facts Summary

The present appeal was filed by the assessee against an order passed by the Learned Commissioner of Income-tax (Appeals) arising out of a penalty order under Sections 271D of the Income-tax Act, 1961 for Assessment Year 2013-14. The assessee did not appear before the JCIT, leading to an ex-parte order on 07.06.2019. Despite multiple opportunities, the assessee also did not appear before the Ld. CIT(A), resulting in another ex-parte order on 09.01.2024. The Tribunal found that no prejudice would be caused to the Revenue if the assessee was given an opportunity to be heard.…

Legal Issues

• 1. Whether the assessee should be given an opportunity to be heard?

Judgment Outcome

Decided in favour of Assessee.

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