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TMI Blog2021 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the assessee is directed against the order dated 11.06.2018 passed by the Commissioner of Income Tax (Appeals)-3, Delhi relating to Assessment Year 2015-16. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is a company which stated to be engaged in the business of transporation, booking and delivery of all types of goods, cargo, vehicle and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, action of Learned CIT(A) in confirming the action of Ld AO in imposing penalty u/s 271(1)(b), is bad in law and against the facts and circumstances of the case. 2. That having regard to the facts and circumstances of the case, Ld CIT(A) has erred in law and on facts in not quashing the penalty order passed by Ld AO as the impugned penalty order is contrary to law. 3. That the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer and in such a situation, no penalty u/s 271(1)(b) is leviable. For the aforesaid proposition, he placed reliance on the decision of the Tribunal in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del). He also placed reliance on the other decisions placed in the paper book wherein the aforesaid decision in the case of Akhil Bharti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation the penalty levied u/s 271(1)(b) of the Act is justified. She thus supported the order of lower authorities. 6. We have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect of levy of penalty u/s 271(1)(b) for non-compliance to the notice issued u/s 142(1) of the Act. It is an undisputed fact that the assessment order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhartiya Prathmik Shikshak Sangh Bhawan Trust (supra) are of the view that penalty imposed u/s 271(1)(b) of the Act was not warranted more so, when the assessment order has been passed u/s 143(3) of the Act. Thus we set aside the penalty order levied by AO and direct the AO to delete the penalty. Thus the ground of assessee is allowed. 7. In the result, appeal of the assessee is allowed. Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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