Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 464 - ITAT CHENNAIPenalty levied u/s 271F - Return of income (ITR) was filed in time but could be e-verified due to health issues - violation of the provisions of sub section (1) of the section 139 by not filing the return of income within the time limit - assessee has submitted that he was prevented by reasonable cause for not doing the E-verification of the return filed, thus the delay is neither willful nor wanton - HELD THAT:- The case of the assessee is that the assessee filed his return of income for the assessment year 2014-15 on 30.09.2014 through his representative CA and after few days he fell in sick, hospitalized and thereafter he expired on 17.11.2014. Copy of the death certificate was brought on record. The assessee was under bonafide belief that the CA would have filed E-verification. Only after service of notice u/s148 assessee came to know that E-verification was not done while filing the return of income on 30.09.2014. Thereafter in response to the notice under section 148 assessee once again filed the return. Since the delay in doing E-verification/filing belated return is neither willful nor wanton and the assessee was prevented by reasonable cause, we are of the considered opinion that the penalty is not liable to be levied under section 271F of the Act - Decided in favour of assessee.
|