Assessee unable to Comply to the Notices of Higher Authorities as it was Sent at Incorrect Address: ITAT Deletes Penalty u/s 271(1)(b) of Income Tax Act [Read Order]

By Ipsita Das - On September 17, 2023 10:00 am - 2 mins read

Assessee- unable - Comply - Notices - Higher -Authorities -Sent - Incorrect- Address-ITAT - Penalty- Income- Tax- Act-TAXSCAN

The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) held the assessee was deprived off to contest the case before the lower authorities being not receipt of notices at the correct address concerning in her case, thus deleted the the penalty of Rs.10,000 made under Section 271(1)(b)of the Income Tax Act,1961. The assessee Sakku Devi…

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Topics

AO Commissioner of Income Tax (Appeals)ITAT Jaipur Rathod Kamlesh Jayantbhai Section 271(1)(b) of the Income Tax Act