Absence of Continuity in action of AO and CIT(A): ITAT deletes Penalty imposed without sure about nature of Default [Read Order]

By Aparna. M - On August 4, 2023 10:30 am - 2 mins read

Absence - Continuity - action - AO - CIT(A)-ITAT - Penalty - TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Delhi Bench deleted the penalty imposed without sure about the nature of default thus the bench observed absence of continuity in action of the assessing officer and Commissioner of Income Tax (Appeals) {CIT(A)} imposed the penalty. Assessee, Sheetal Mehra filed the appeal by challenging the action of the CIT(A)…

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Topics

Accountant Member Pradip Kumar Kedia AO CIT(A)ITAT Delhi Penalty section 271(1)(c) of the Income Tax Act 1961