AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]

The tribunal observed that the AO and the CIT(A) failed to address the immunity application on the merits

By Franklin Joshva - On March 6, 2025 7:48 am - 2 mins read

ITAT - ITAT Cochin - Form 28 - Penalty for Late Filing of Form 28 - TAXSCAN

The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter, stating that the Commissioner of Income Tax (Appeals) [CIT(A)] failed to decide the immunity application regarding the penalty on its merits. The Cardamon Planters Marketing Co-op Society Ltd., (assessee) filed an income tax return for the Assessment Year (AY) 2018-19 on October…

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