Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 197 - AT - Income TaxPenalty u/s 271(1)(c) - penalty proceedings on the legal representative - penalty order passed against a dead person - Held that:- The revenue has not controverted the fact that the notice for initiation of penalty proceedings was issued after the death of Shri Vinod Kumar Agarwal. It is also not rebutted that the penalty order was passed in the name of Shri Vinod Kumar Agarwal on 27.04.2011 when Shri Vinod Kumar Agarwal had already expired on 24.05.2010. The order of Coordinate Bench of ITAT Jaipur relied by the assessee in the case of Shri Kishan Agarwal vs. DCIT [2016 (6) TMI 799 - ITAT JAIPUR] is squarely applicable in the case of the assessee, wherein it has been held that the decision of Mumbai ITAT Bench in the case of Bhagwansingh Shriramsingh L/H Dinesh Bhagwan Singh vs. ITO (2006 (5) TMI 270 - ITAT MUMBAI ) is squarely applicable as any sum referred in section 159(1) does not include the penalty proceedings on the legal representative u/s 159(2) of the Act. Therefore, penalty imposed on legal heir is not justified. Accordingly, we reverse the order of the ld. CIT (Appeals). - Decided against revenue
|