TMI Blog2022 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... e of address. Penalty levied for non compliance of notice u/s 142(1) - Tribunal opined that the assessee was not served with any of the notices issued by the AO due to the change of address - we have perused the documentary evidence of assessee's Aadhar Card for the change of address and Affidavit of the assessee dated 14.02.2022 in which there was reasonable cause principle. As regards the penalty levied for non compliance of notice u/s 142(1) of the Act. In our considered opinion, that the assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee had not filed any return of income. Therefore, the AO was not having the present address of the assessee - when the notice i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the assessee filed his e-return for the financial year 2013-14 relevant to assessment year 2014-15 on 26.11.2014 declaring his total income of ₹ 47,03,010 The case was selected for scrutiny under CASS accordingly notice U/s 143(2) of the IT. Act was issued on 31.08.2015 by the ITO, Wrad-6(2), Jaipur fixing the case for hearing on 12.10.2015. This notice was duly served upon the assessee through registered post. Thereafter vide order U/s 127 dated 10.06.2016, the Pr. CIT-2, Jaipur assigned this case to ACIT, Circle-4, Jaipur and in consequence to order U/s 127 the ACIT, Circle-6 transferred this case to ACIT, Circle 4, Jaipur. Notice U/s 142(1) alongwith query letter was issued on 25.10.2016 requiring the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A).Before the CIT(A), the assessee has reiterated its arguments in written submission in page 2 and 3 of the order. The CIT(A) for the reasons stated in his order has rejected the arguments and submissions made by the assessee. 6. The ld. CIT(A) observed that no reply has been filed or no one attended during penalty proceedings. During appellate proceedings, the assessee has not disputed any facts mentioned in the penalty order. The assessee has not given any reason, leave apart valid reason, for non-compliance to notice U/s 142 dated 25.10.2016. Therefore, it is decided that assessee has consciously not complied notice U/s 142 of the Act, H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see submitted documentary evidence of Aadhar Card and the Affidavit dated 14.02.2022 of the assessee for considering as their PAN based at Rajasthan and Registered office at Mumbai. We are of the view that the AO had levied the penalty @ ₹ 10,000/- each for non compliance of notices Under section 142(1) of the Act. As it was clear from the provisions of Section 271(1)(b) that this provision can be invoked only for non compliance of notice Under section 115WD (2) or Section 115WE(2) or Section 142(1) or 143(2) or directions issued Under section 142(2A) of the Act. Therefore, other than the default committed by the assessee specified in the clause (b) of section 271(1) the non compliance to the other notices or directions would not attr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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