Navigate Penalty Proceedings With Professional Guidance
In a better regulated financial environment, timely response and legal clarity are essential—especially in the face of penalty notices or ex-parte orders.
At LekshmiN Iyer & Associates, we assist clients who have received penalty notices or default orders under Sections 270A, 271(1)(c), 274,271AAC(1) or related provisions of the Income Tax Act.
Common triggers include missed income tax notices, late filing, or automated demand generation due to reporting errors. Our team supports you by:
- Reviewing the order and evaluating the grounds for appeal or rectification
- Drafting replies and affidavits with supporting documentation
- Filing appeals or applications under the applicable legal provisions
- Representing you before tax authorities, where applicable
Concerned about a penalty notice? Request a professional case review.
Ex-Parte & Penalty Related Support
Consult us for a Case Review
We assist clients in addressing penalty notices, ex-parte orders, and related compliance matters. Our support includes:
- Ex-Parte Order Support
Assistance with reopening assessments, providing missing documentation, and drafting delay explanations where permissible under law.
- Penalty Appeal Assistance
Preparation of appeal documents for penalties under Sections 270A, 271(1)(c), 271B, and late filing provisions such as Section 234F.
- Compounding Application Guidance
Where eligible, assist with preparing applications to seek compounding of offences, supported by necessary documentation.
- Representation Before Authorities
Professional representation before Assessing Officers, CIT(A), and ITAT, if the matter proceeds to the appellate stage.
- Compliance Risk Advisory
Guidance on timely filing, documentation, and preventive measures to reduce future compliance risks.
Services include document review, departmental communication, and strategy formulation based on the facts and applicable law.
- Ex-Parte Order Support
Ensuring Fair Representation in Tax Proceedings
Missed communications or procedural lapses can result in unintended tax consequences. Our approach focuses on timely response, factual documentation, and legal recourse to ensure compliance and reduce the risk of arbitrary assessments.
Structured Support for Penalty and Ex-Parte Matters
A step-by-step process for addressing tax defaults and restoring compliance:
- Case Assessment & Notice Review
Evaluate the cause of the ex-parte order or penalty, and determine available remedial options. - Documentation & Legal Preparation
Gather financial records, previous correspondences, and unfiled submissions relevant to the case. - Drafting Responses & Submissions
Prepare replies and affidavits under applicable sections, supported by facts and available documentation. - Representation Before Authorities
Represent clients during proceedings before tax officers and appellate authorities, as applicable. - Post-Order Compliance Support
Assist with revised filings, response tracking, and coordination with the tax department post-resolution.
Our focus is on accuracy, professionalism, and alignment with applicable legal provisions.
- Case Assessment & Notice Review
Driving Relief for Unintentional Defaults
Salaried Individuals
Support for missed return filings, income mismatch cases, and late TDS deduction issues.
NRIs & Expats
Help with missed communications, non-resident exemption confusion, and repatriation-linked penalties.
Freelancers & Traders
Reopening cases due to non-filing, GST linkage issues, or cash deposits.
Businesses
Penalty defense for non-audit filing, incorrect disclosures, or non-payment of advance tax.
Income Tax Compliance & Assessment Proceedings in India FAQs
For individuals, NRIs, and businesses navigating scrutiny, penalty, or appeal-related matters.
What is an ex-parte assessment order?
An ex-parte order is issued by the Income Tax Department when a taxpayer does not respond to a notice or fails to appear for a hearing. Depending on the case, it may be possible to seek rectification, review, or appeal through appropriate legal channels.
Can an ex-parte or penalty order be challenged?
Yes, in many instances. If there are valid grounds—such as non-receipt of notice, genuine delay, or errors in assessment—you may be able to seek relief under applicable sections. Supporting documentation and timely filing are critical.
How soon should I act after receiving a penalty notice?
Immediately. Most penalty responses and rectification applications have strict deadlines. Acting promptly improves your chances of addressing the matter effectively within the legal time frame.
Do NRIs get penalty relief too?
Yes, NRIs may also seek relief in cases where delay or non-compliance occurred due to communication issues or genuine reasons. Each case is reviewed on its own merits, and relief—where permitted—requires supporting documentation and proper representation.
