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2021 (11) TMI 39 - ITAT AHMEDABADLevying penalty u/s 271F - failing to file SFT-014 for assessment year 2017-18 for which the last data was expired on 31st Jan, 2016 - HELD THAT:- The amount of penalty was computed as per the provision of section 271FA. We do not find any merit in the plea of the assessee stating that it was unaware about the filing of impugned statement. Regarding the contention of the assessee that it had not received the notices reported in the penalty order, it is observed that the ld. DIT(I & IC) has also not mentioned the date of serving the two notices dated 11-04-2017 & 1-6-2017 upon the assessee. We hold that penalty of ₹ 25,800/- (258 days x ₹ 100 per day) on the assessee will be justified. Accordingly, the appeal of the assessee is partly allowed. Appeal of the assessee is partly allowed.
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