9911796707
TMI Blog2020 (2) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1st January, 2020 along with the written submissions and pleaded that the appeal of the assessee may be disposed off by considering the written submissions of the assessee. Accordingly the appeal of the assessee is taken up for hearing. The assessee has raised the following grounds of appeal :- "1. That the notice issued u/s 274 r.w.s. 271(1)(b) and order imposing penalty of Rs. 40,000.00 by the assessing officer under said section are highly arbitrary, illegal and bad in law. 2. That in view of the facts and circumstances of the case the CIT (A) has erred in law and on facts in confirming the action of the AO and upheld the penalty of Rs. 40,000.00 u/s 271(1)(b) of the Act. 3. That Cit (A) has erred in not appreciating that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO under section 142(1), therefore, the AO initiated the proceedings under section 271(1)(b) of the Act and levied the penalty of Rs. 40,000/- @ Rs. 10,000/- for each default vide order dated 16.04.2018. The assessee challenged the action of the AO before the ld. CIT (A) but could not succeed. 3. The assessee has filed the written submissions. The assessee has explained the cause of non-compliance of the notices under section 142(1) due to the reason that the assessee is an employee of Indian Overseas Bank and was transferred from Alwar Branch to Amroha (UP) with effect from 03.08.2017. Thus the assessee has pleaded that the notices issued by the AO were not received by the assessee due to his transfer from Alwar to Amroha (UP). 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. Therefore, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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