TMI Blog2022 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any reason to interfere with the orders of the authorities below levying the penalty under section 271B - Decided against assessee. - ITA No. 3817/MUM/2019 - - - Dated:- 7-4-2022 - Shri Vijay Pal Rao, Judicial Member And Shri Gagan Goyal, Accountant Member For the Assessee : None For the Department : Shri Hoshang B Irani- (DR) ORDER PER VIJAY PAL RAO (JM): This appeal by the assessee is directed against the order dated 08/03/2019 of Commissioner of Income-tax (Appeals arising from the penalty order passed under section 271B of the Income-tax Act for the assessment year 2012-13. 2. None appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. Thereafter, the Assessing Officer issued a show cause notice dated 27/03/2015 under section 274 r.w.s. 271B of the Act. The assessee did not attend the penalty proceedings or responded to the show cause notice issued by the Assessing Officer. The Assessing Officer then granted one more opportunity to the assessee vide letter dated 27/06/2015, but again neither the assessee attended the proceedings nor any explanation was filed. The Assessing Officer thereafter issued one more notice to the assessee and also called for Inspector s report about the status of the assessee and serving the notice through affixation. Despite these efforts of the Assessing Officer, when assessee has not responded the Assessing Officer passed penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not explained the reasons for not getting the books of account audited. The Assessing Officer has levied the penalty as per paras 3 to 6 as under :- 3. In this case, the assessee has been absolutely non- cooperative and non compliant during the course of assessment proceedings. Despite the fact that all notices were duly served to the assessee, the assessee has never appeared nor submitted any details in regard to above said business turnover for AY 2012-13, which is ₹ 27,69,32,010/-. As It is seen from the return of the income filed by the assessee, the total turnover of the assessee for AY 2012-13 is ₹ 27,69,32,010/-, hence the books of accounts of the assessee pertaining to AY 2012-13 was required to be audited as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative to explain his case, nor was any written explanation submitted by the assessee in this regard. Furthermore, the assessee was provided one more and last opportunity and the notice / letter dated 04/09/2015 was issued requiring the assessee's compliance on or before 18/09/2015 and the inspector of income tax, posted with this charge, was deputed to serve the said notice on the assessee personally. As per the inspector's report dated 14/09/2015, it has been found that the .assessee was not present at the said premises, hence the notice / letter was served upon the assessee by way of affixture. However, there is no response from assessee till date. 5. Considering the overall facts of the case, as discussed above, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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