2016 (9) TMI 197

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.... Shri Raghuvir Singh Dagur (Addl.CIT) ORDER Per Shri Kul Bharat, JM The appeal by the assessee is directed against the order of ld. CIT(Appeals)-I, Jaipur dated 20.11.2013 pertaining to assessment year 2008-09. The assessee has raised the following grounds of appeal :- " That under the facts and circumstances of the case, the ld. CIT (A) has erred seriously in law in sustaining p....

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....g the penalty is a nullity in the eyes of law as the penalty order has been passed against a dead person. It was submitted that the assessee had expired on 24.05.2010 and the penalty order has been passed without bringing the legal heir on record on 27.4.2011. In support of this contention the ld. Counsel has relied upon the following decisions :- Shri Kishan Agarwal vs. DCIT, Sikar (ITA ....

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....thorities below. 4.2. We have heard rival contentions, perused the material available on record and gone through the orders of the authorities below. 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 Agarw....

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....ifficult to effectively defend against imposition of penalty; (iii) the amount of penalty involved in each year is less than Rs. 1,00,000/-, except in one year which it is marginally higher than Rs. 1,00,000/-; (iv) the additions are based on mere rejection of explanation. It is quite evident that penalty has been earned for concealment of income or furnishing inaccurate particulars of income. In ....