TMI Blog2019 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... at finally the assessee did appear during the assessment proceedings and assessment was completed u/s 147/143(3) of the Act. Under similar circumstances I.T.A.T. Lucknow Bench of the Tribunal in the case of Smt. Reeta Patel vs Income Tax Officer [2018 (1) TMI 1433 - ITAT LUCKNOW] assessee during the assessment proceedings did not comply with the notices issued u/s 142(1) on various dates which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31/01/2018 pertaining to assessment year 2014- 15. In this appeal the assessee has taken four grounds however, the crux of the grounds of appeal is the action of learned CIT(A) by which he has sustained the penalty of ₹ 10,000/- which the Assessing Officer had made u/s 271(1)(b) of the Act. 2. In this case proceedings u/s 147 were initiated issuing notice u/s 148 of the Act. Later o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliance at all at the part of the assessee. Learned A. R. further submitted that since the assessment u/s 153A was completed u/s 153A read with section 143(3) of the Act therefore, no penal provisions u/s 271(1)(b) should have been invoked by imposing penalty of ₹ 10,000/-/. 4. Learned D. R., on the other hand, heavily relied on the orders of the authorities below and stated that the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment proceedings did not comply with the notices issued u/s 142(1) on various dates which learned CIT(A) and Assessing Officer have noted in their order and therefore, the authorities below have imposed penalty u/s 271(1)(b) of the Act. However, we find that finally the assessee did appear before the assessment proceedings and assessment was completed u/s 143(3) and thereafter, the matter tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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