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2020 (2) TMI 974 - ITAT JAIPURPenalty u/s 271(1)(b) - default on the part of the assessee for not complying with the notices issued by the AO under section 142(1) - HELD THAT:- Since there was no compliance by the assessee to the said notice, therefore, again a notice under section 142(1) was issued on 12th July, 2017. Similarly, the AO again issued two more notices under section 142(1) on 25.07.2017 and 11.08.2017. All these notices under section 142(1) were issued by the AO seeking the same information from the assessee, therefore, once the assessee has committed a default of non-compliance of the information sought by the AO then issuing repeated notices by the AO seeking same information would not multiply the default. Even if the AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. As regards the explanation of the assessee for explaining the cause of non-compliance, we find that except the last notice dated 11.08.2017, the earlier 3 notices issued by the AO under section 142(1) were issued prior to the date of alleged transfer on 03.08.2017. Therefore, the said explanation of the assessee is without any substance or merits. Hence we restrict the penalty levied under section 271(1)(b) of the Act to one default as against 4 defaults treated by the AO. - Decided partly in favour of assessee.
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