{"id":15812,"date":"2021-03-21T07:25:39","date_gmt":"2021-03-21T01:55:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/refund-of-penalty\/"},"modified":"2021-03-21T11:51:06","modified_gmt":"2021-03-21T06:21:06","slug":"refund-of-penalty","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/refund-of-penalty\/","title":{"rendered":"REFUND OF PENALTY"},"content":{"rendered":"<p>Assessee filed  appeal  before the  CIT both on merits  and penalty (Dept attavhed the penalty  amount after passing the order)<br \/>\nThe CIT (A) dissmissed te appeal on merits and deleted the penalty u\/s271 (1)(c)<\/p>\n<p>Assessee not filed appeal on merits and the dept filed appeal against  penalty  and the penalty appeal filed by the department was dismissed<\/p>\n<p>The  dept  filed  appeal  against  penalty  and  no notice  was  issued to the assessee  sincfe the admission of the case   is  not posted .<br \/>\nAssessee  filed viswas scheme  and paid  lower penalty amount<\/p>\n<p>After that event  suddenly the penalty  appeal filed by the dept  came up for hearing the counsel  for the department argued and the Court on admission taken up the case and dismissed  the case.  The counsel for the assessee  was asked asked whether the  tis there any appeal on merits on which the cousnel argued  tht the assessee had not filed appeal on merits.<br \/>\nBoth cousnels  were not in knowledge  of  that the assessee   hae filed form 1 and form 2 under viswas scheme Now the assessee   is not filing form 4 and form 5  and wants refund the  penalty amount.<\/p>\n<p>Your  exper view is solicited<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessee filed appeal before the CIT both on merits and penalty (Dept attavhed the penalty amount after passing the order) The CIT (A) dissmissed te appeal on merits and deleted the penalty u\/s271 (1)(c) Assessee not filed appeal on merits and the dept filed appeal against penalty and the penalty appeal filed by the department was dismissed The dept filed appeal against penalty and no notice was issued to the assessee sincfe the admission of the case is not posted . Assessee filed viswas scheme and paid lower penalty amount After that event suddenly the penalty appeal filed by the dept came up for hearing the counsel for the department argued and the Court on admission taken up the case and dismissed the case. The counsel for the assessee was asked asked whether the tis there any appeal on merits on which the cousnel argued tht the assessee had not filed appeal on merits. Both cousnels were not in knowledge of that the assessee hae filed form 1 and form 2 under viswas scheme Now the assessee is not filing form 4 and form 5 and wants refund the penalty amount. Your exper view is solicited<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/refund-of-penalty\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-15812","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/15812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15812"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15812"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15812"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=15812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}