Case Number: ITA 1317/DEL/2021
Appellant: Kavita Chaudhary
Respondent: ITO, Ward-1(3), Meerut
Assessment Year: 2011-12
Case Filed On: 2021-10-04
Order Type: Final Tribunal Order
Date of Order: 2023-04-11
Pronounced On: 2023-04-11
The Income Tax Appellate Tribunal Delhi, under the presidium of Shri G. S. Pannu, President, and Shri Challa Nagendra Prasad, Judicial Member, heard the appeal filed by Ms. Kavita Chaudhary against the penalties imposed by the Income Tax Officer, Meerut.
This appeal arose from penalties levied under section 271(1)(b) of the Income Tax Act, 1961 for non-compliance with statutory notices. Despite several notices under section 142(1), Ms. Chaudhary failed to comply, leading to the imposition of a penalty.
The tribunal noted that the appellant had missed multiple notices without adequate justification and subsequently did not present any convincing arguments or evidence during the appeals process. The lack of compliance and response was deemed habitual, prompting the tribunal to sustain the penalty.
The ITAT upheld the penalty, affirming the lower authority’s decision. The tribunal’s decision emphasizes the importance of complying with statutory notices and the consequences of non-compliance.
Order pronounced in the open court on 11/04/2023.
Judicial Member: Shri Challa Nagendra Prasad
President: Shri G. S. Pannu
Order Dated: 11/04/2023
Kavita Chaudhary vs. ITO, Ward-1(3), Meerut: Assessment Year 2011-12
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