2025 (11) TMI 912

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....turn arises out of a penalty order passed by Assessing Officer u/s 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), dated 07.09.2015. 2. The grounds of appeal raised by the assessee are as follows: "1. Ld. CIT(A) erred in law as well as on facts in passing the appellate order u/s. 250 r. w. s. 254 of the Income Tax Act, 1961 which is bad in law and without appropriate jurisdiction. 2. Ld. CIT(A) erred in law as well as on facts in not following the directions issued by Honorable Income Tax Appellate Tribunal and thereby exceeded the jurisdiction and also made contempt of Hon'ble ITAT. 3. Ld. CIT(A) erred in law as well as on facts in not considering the submission of the appella....

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.... and then after remitted the quantum appeal, to file of the assessing officer for adjudication. The order of the Ld. CIT(A), then after was uploaded on the web portal. However, copy of the same was not received through email and since the assessee had already died and his e-mail account was not verified by his Tax Consultant, at all. This matter came to the knowledge of the ld. Counsel for the assessee, only when he verified the status of appeal from the perspective of amended provisions of Section 251 of the Act and to make request to set-aside the matter to the file of the Assessing Officer. Besides, penalty under section 272(1) (b) of the Act was imposed on a dead person, which will not survive, as the representative of the dead person h....

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..... The Supreme Court, in a plethora of judgments, has taken the view that if the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the State, seeking to recover the tax, cannot bring the citizen within the letter of the law, the citizen is free, however, apparently within the spirit of law the case might otherwise appear to be. The Supreme Court, in CST v. Modi Sugar Mills Ltd., AIR 1961 SC 1047, observed thus : "In interpreting a taxing statute, equitable considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The court must look squarely at the words of t....