Shri Shailesh Kantilal Shah vs. Income Tax Officer-Ward 19(3)(1)

Parties Involved

Facts Summary

In the instant case, the Assessing Officer (AO) levied a penalty of Rs.36,41,491/- on the income of Rs.1,17,84,759/- under section 271(1)(c) of the Income Tax Act, 1961. The Assessee challenged the penalty before the Commissioner of Income Tax (Appeals) but failed to comply with notices issued by the Commissioner, leading to the rejection of the appeal. The Assessee then appealed to the Income Tax Appellate Tribunal, claiming that his previous tax consultant had died, resulting in the case being unrepresented before the Commissioner. The Tribunal considered the Assessee's claim and decided to remand the case to the Commissioner to allow the Assessee another opportunity to substantiate his claim.…

Legal Issues

• 1. Whether the appeal of the Assessee should be allowed considering the delay and the death of the previous tax consultant?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shri Shailesh Kantilal Shah vs. Income Tax Officer-Ward 19(3)(1)

  Mumbai bench

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