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2014 (1) TMI 1816 - ITAT DELHILevy of penalty u/s 271(1)(b) - assessee did not comply with the notices issued during the assessment proceedings - assessment in all these appeals was completed u/s 143(3) r/w section 153A - Held that:- From the assessment orders, we clearly observe that Shri Dinesh Jain, CA and authorized representative of the assessee attended the assessment proceedings and also filed necessary details and documents as per requirement of the Assessing Officer. In this situation, mere single instance of absence which occurred due to outstation visit of the AR to Mumbai does not attract penalty u/s 271(1)(b). From the assessment and penalty orders, we also observe that the Assessing Officer has not recorded any finding of fact that the assessee was habitual of non-compliance of notices issued by the department and moreover, we also observe that the assessments were completed on 27.12.2011 on the returned document without making any disallowance or addition. In this situation, we are inclined to hold that the authorities below wrongly imposed and confirmed the penalty u/s 271(1)(b) - Decided in favour of assessee.
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