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2022 (6) TMI 1239 - AT - Income TaxPenalty u/s 271(1)(b) - non-compliance of Income Tax Notice - six reminders on different dates were also issued by the AO for filing return of income but the assessee failed to file return - no response from the side of the assessee even as when AO initiated penalty proceedings u/s 271(1)(b) of the Act for the failure of the assessee to comply with notice - HELD THAT:- As obsereved in the identical facts and circumstances, the Delhi Tribunal has decided the issue in favour of assessee in part in the case of Smt. Rekha Rani [2015 (5) TMI 1100 - ITAT DELHI] by observing that penalty for the first default of non-compliance of notice under section 142(1) of the Act was sufficient enough. Thus we set aside the order of Ld. CIT(A) and direct the AO to delete the penalty to the tune of ₹ 20,000/- and confirm the penalty of ₹ 10,000/-only. Hence, this ground of assessee’s appeal is partly allowed.
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