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2019 (1) TMI 790 - AT - Income TaxLevy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income for the assessment year under consideration - period of limitation for issuing notice - Held that:- Ignorance of law is not an excuse. A mistake committed by the assessee cannot be a reasonable cause for committing another mistake. The penalty proceedings under section 272A(2)(e) of the Act is a separate proceeding from assessment of income and the determination of income has no bearing with the quantum of penalty as long as the assessee is required to file its return of income under section 139(4A). Once the assessee is liable to file the return of income under the provisions of the Act and it fails to do so, then the provisions of section 272A(2)(e) of the Act automatically arises. The penalty levied under section 272A(2)(e) of the Act was rightly confirmed by the ld. CIT(A). Thus, the ground raised by the assessee stands dismissed. Penalty proceedings initiated by service of notice under section 272A(2)(e) r.w.s. 274 of the Act on 08.12.2015 and the penalty was levied vide order dated 02.03.2016, which is well within six month period provided and thus, clause (c) to section 275(1) of the Act also not applicable. Similarly, sub-sections 1(a) and 2 to section 275 of the Act also not applicable. Thus, the issue raised in the written submission by the assessee that the penalty proceeding is barred by limitation has no merits. In the appellate order, the ld. CIT(A) has considered all the grounds raised by the assessee and dismissed the appeal filed by the assessee since there was no merit in the grounds raised by the assessee. Thus, we find no reason to interfere with the order passed by the ld. CIT(A). - Decided against assessee.
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