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2023 (6) TMI 928 - ITAT VISAKHAPATNAMPenalty proceedings u/s 272A(1)(d) - non compliance to the notices issued u/s 142(1) - HELD THAT:- Assessee had complied with the two notices as evidenced by the acknowledgements generated on ITBA Portal and submitted the information called for by the AO within the due date. The assessee had also filed a letter before the AO to keep in abeyance the proceedings till the disposal of appeal before the Ld.CIT(A), which was ignored by the AO and proceeded with levying penalty of Rs. 20,000/- against the notices issued, which is not correct and against law. Therefore, set aside the order passed by the Ld.CIT(A) and direct the AO to delete the penalty levied. Appeal of the assessee is allowed.
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