9911796707
TMI Blog2023 (5) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... nted 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 certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri G. Gopalan, IRS Retd. JCIT For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 20.01.2023 relevant to the assessment year 2014-15 passed under section 271F of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of the return filed on 30.09.2014, the delay is neither wilful nor wanton and prayed for deleting the penalty levied under section 271F of the Act. 4. On the other hand, the ld. DR supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Since the assessee could not fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled E-verification. Only after service of notice under section 148 of the Act, the 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 of the Act, the assessee once again filed the return. Since the delay in doing E-verification/filing belated return is neither wilful nor wanton and the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
