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| The Tax Publishers2020 TaxPub(DT) 0865 (Del-HC) INCOME TAX ACT, 1961
Section 260A
Since assessee had preferred this petition and was present in Court since morning, she was not able to attend the hearing fixed by ITO. Assessee was permitted to respond to the notice and appear before ITO on 05.02.2020 at 12:45 PM. No further notice would be required to be given to assessee for the said purpose
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Appeal (High Court) - Statutory remedy to prefer an appeal - Penalty under section 271(1)(c) -
Assessee preferred this petition to assail the assessment order passed by AO. Since assessee had a statutory remedy to prefer an appeal against assessment order before CIT(A), present petition could not be entertained. The submission of assessee was that she was issued a Notice requiring assessee to appear on 20-1-2020 at 12:45 PM to show cause as to why the order imposing penalty under section 271(1)(c) should not be passed against her. Held: Since assessee had preferred this petition and was present in Court since morning, she was not able to attend the said hearing fixed by ITO. Assessee was permitted to respond to the notice and appear before ITO on 05-02-2020 at 12:45 PM. No further notice would be required to be given to assessee for the said purpose.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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