This article delves into the ITA 1362/DEL/2020, where Mohd Shahzad challenges the penalty confirmed by the CIT(A) for the assessment year 2014-15.
The core issue revolves around the CIT(A)’s decision to confirm a penalty under section 271(1)(c) of the Income Tax Act, 1961, made exparte, meaning without the appellant’s participation in the hearing.
This section explores how the absence of the appellant during the appeals influenced the tribunal’s decision to remand the case, emphasizing the importance of due process and the opportunity for a fair hearing in tax appeal proceedings.
Analyzing the implications of section 271(1)(c) and the criteria for imposing penalties under this provision. Discussion includes how appellate authorities handle cases when appellants fail to appear and the procedural expectations for a fair appeal process.
The tribunal’s decision to restore the appeal to the CIT(A) underscores the commitment to justice and the procedural rights of the taxpayer. The analysis concludes with the impact of this decision on future tax litigation and the importance of adhering to procedural norms.
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