2021 (3) TMI 5

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.... 29/03/19 imposing a penalty of Rs. 10,000/- the is bad both on the facts and in law. 2. That in any view of the matter the Ld CIT(A) was wrong in passing the order ex-parte without providing opportunity to the assessee hence the order as framed is not correct. 3. That in any view of the matter in quantum assessment order was passed u/s.143(3) of the IT Act after making due compliance hence penalty as imposed is not correct and liable to be deleted." 2. The ld. AR of the assessee has submitted that the assessee has complied with all the notices issued by the Assessing Officer during the assessment proceedings though there was some delay in furnishing the requisite details as sought by the Assessing Officer in the notice u/s. 142(1) ....

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.... source of deposit made in the bank account but the said reply was filed belatedly after the show cause notice issued by the Assessing Officer u/s. 144 of the Act. The Assessing Officer has recorded this fact in Para 5.1 and 5.2 of the assessment order as under: "5.1. However, after the date of expiry of date of compliance being last opportunity offered to the assesse vide show cause notice u/s 144 of the Act, the assesse filed submissions in respect of cash deposits and claimed that such deposits were made after receiving cash from Shri Swami Yogi Satyam. The assesse also filed confirmation letter of Shri Swsmi Yogi Satyam who vide his confirmation has stated that the deposits relates to assesses. 05.2. The above submission of assesse....

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....ce under section Date of the notice Date of compliance 1. 148 of the I.T. Act 1961 23.03.2018 23.04.2018 2. 142(1) of the I.T. Act, 1961 10.05.2018 24.05.2018 3. 142(1) of the I.T. Act, 1961 04.8.2018 10.08.2018 4. 271(1)(b) of the I.T. Act, 1961 07.09.2018 18.09.2018 The above notices were also not complied by the assessee. Looking to the noncooperative attitude of assessee and to compel him to comply with the notices issued to him from time to time during the course of assessment proceedings, a show cause penalty notice u/s 271(1)(b) of the I.T. Act, 1961 dated 07.09.2018 was issued to assessee fixing the date for compliance on 18.09.2018. This notice was also not complied by assessee." 6. On the o....