TMI Blog2021 (1) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... watching the proceedings through his counsel/AR. Assessee has also requested for various adjournments which was given by the Assessing Officer. Sh. Sachin Kumar, CA/Authorised Representative of the Assessee appeared before the AO and file his Power of Attorney and requested for various adjournments which were granted by the AO, but in spite of the various adjournments given by the AO to assessee, no return of income was filed by the assessee in spite of the various opportunities given by the AO to the Authorised Representative of the assessee and lastly the AR of the assessee shows his inability and therefore, the AO has rightly imposed the penalty in dispute and the Ld. CIT(A) has also rightly dismissed the appeal filed by the Assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciate that any other notice was not issued by the Ld. ACIT directing the Assessee to file the return of income. 3. The Ld. CIT(A) erred in confirming the imposition of penalty of ₹ 10,000/- u/s. 271(1)(b) of the Act for not filing the return of income, particularly without determining that the income is taxable and by ignoring the fact that penalty for non filing of return of income is prescribed u/s. 271F of the Act. 4. The Ld. CIT(A) erred in holding that section 292BB of the Act is applicable. 5. The Ld. ACIT as well as the ld. CIT(A) had made observations which are without any material or evidence on record and against the facts of the case. 6. The penalty order as well the order of the Ld. CIT(A) is against the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttorney. He was asked to file the details asked in the questionnaire. He was also shown copy of notice u/s. 142(1) of the Act dated 22.8.2006 which had remained un-complied. The Authorised Representative of the Assessee asked for two weeks time to reply the notice u/s. 142(1) of the Act and questionnaire. The next date of hearing was fixed for 04.11.2008. On 4.11.2008 again Sh. Sachin Kumar appeared for hearing. Next date for hearing was fixed for 11.11.2008. On 11.11.2008 the Authorised Representative of the assessee again appeared for hearing and filed a letter asking for adjournment as he was unable produce the details called for. The Authorised Representative of the assessee again asked on why the penalty u/s. 271(1)(b) of the Act shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty in dispute may be deleted. 4. On the contrary, Ld. CIT(DR) relied upon the impugned order passed by the Ld. CIT(A), New Delhi and stated that in spite of the various opportunities given to the assessee for filing the return of income for the assessment year in dispute, assessee has not filed any return of income and the AO after issuing the show cause notice, as per law imposed the penalty in dispute and Ld. CIT(A) has rightly dismissed the appeal filed by the Assessee. Therefore, the appeal filed by the assessee may be dismissed. 5. We have heard both the parties and perused the orders of the authorities below especially the impugned order of the Ld. CIT(A) and we are of the view that Ld. CIT(A) has rightly dismissed the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings through his counsel/Authorised Representative. Assessee has also requested for various adjournments which was given by the Assessing Officer. Sh. Sachin Kumar, CA/Authorised Representative of the Assessee appeared before the AO and file his Power of Attorney and requested for various adjournments which were granted by the AO, but in spite of the various adjournments given by the AO to the Ld. Authorised Representative of the assessee, no return of income was filed by the assessee in spite of the various opportunities given by the AO to the Authorised Representative of the assessee and lastly the Authorsied Representative of the assessee shows his inability and therefore, the AO has rightly imposed the penalty in dispute and the Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
