Nirmala Elumalai vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Nirmala Elumalai, filed an appeal against the penalty order passed by the Assessing Officer for the assessment year 2015-16 under section 271D of the Income Tax Act, 1961. The Assessing Officer completed the assessment under section 147 r.w.s. 144B of the Act by accepting the returned income of the assessee. However, penalty proceedings were initiated under section 271D of the Act for having violated the provisions of section 269SS of the Act and levied penalty of ₹.7,50,000/-. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals), but the appeal was dismissed for non-submission of explanation in support of her claim. The assessee then filed an appeal before the Income-Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) ought to have been served notices to the e-mail ID which is available as per data base/Form 35?
• 2. Whether the Commissioner of Income Tax (Appeals) has adjudicated the issue on merits considering the facts of the case?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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