Surendrakumar Mithailal Pal Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Surendrakumar Mithailal Pal, filed an appeal against the penalty levied by the Income Tax Officer under section 271AAC of the Income Tax Act, 1961. The penalty was imposed due to the assessee's failure to respond to notices issued under sections 274 and 271AAC of the Act, resulting in an exparte order. The assessee subsequently filed an appeal before the Commissioner of Income Tax (Appeals) with a delay of 578 days. The assessee prayed for condonation of the delay and requested the issue to be remitted back to the jurisdictional Assessing Officer. The Department of Revenue supported the orders of the lower authorities.…

Legal Issues

• 1. Whether the delay in filing the appeal before the Commissioner of Income Tax (Appeals) is condoned?
• 2. Whether the penalty levied under section 271AAC of the Act is set aside?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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