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The Tax Publishers2020 TaxPub(DT) 1874 (Del-HC) : (2020) 315 CTR 0341 INCOME TAX ACT, 1961
Section 271C
Where assessee contested imposition of penalty under section 271C contending that it could not file reply to show cause notices issued under section 201(1)(1A) because of lockdown declared in India due to Covid-19 pandemic, a period of two weeks was granted to assessee to submit its reply, immediately after lockdown is ordered to be withdrawn.
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Penalty under section 271C - Failure to file reply to show cause notices issued under section 201(1)(1A) - Consideration of lockdown declared in India due to Covid-19 pandemic -
Grievance of assessee was that revenue acted with undue haste in imposing penalty under section 271C knowing very well that show cause notices were issued to petitioner under section 201(1)(1A) for seeking necessary explanation from petitioner. Assessee had requested time of three weeks to respond to said notices on account of lockdown declared by Government of India, to deal with Covid-19 pandemic. Petitioner contended that its officers were working from home and they did not have access to the official records to enable them to reply to show cause notices. Held: Immediately after lockdown is withdrawn by Government, a period of two weeks reckoned there from was granted to petitioner to reply to notices of show cause issued by revenue. Immediately after receiving replies to said notices, revenue was at liberty to take further steps in matters, in accordance with law.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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