2014 (4) TMI 1334

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.... Banusekar, CA For the Respondent: Shri Guru Bhashyam, IRS, JCIT ORDER: PER Dr.O.K.NARAYANAN, VICE-PRESIDENT This appeal filed by the assessee relates to the assessment year 2009-10. This appeal is directed against the order passed by the Commissioner of Income Tax (Appeals)-I at Coimbatore, on 30.5.2013. This appeal arises out of the penalty passed under Section 271(1)(c) of the Incom....

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....presented the matter before us. 4. The appeal before the Tribunal has been filed by Shri S. Badri, legal heir of the late appellant S. Gokulammal. But, as rightly pointed out by the learned Chartered Accountant, this appeal does not survive before us for the reason that the late appellant had expired before passing of the order by the Commissioner of Income Tax (Appeals). The order of the Commi....