9911796707
TMI Blog2022 (7) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee has raised the following grounds of appeal:- "1. The learned CIT(A) (NFAC) order is contradictory to law and facts of the case and therefore, the penalty u/s 271(1)(b) of the Act. Imposed by the Assessing Officer as well confirmed by CIT(A) to the extent of Rs.10,000/- may please be deleted. 2. Assessment order passed u/s 143(3) r.w.s. 147 of the Act is completely invalid and bad in law because Assessing Officer has served the order through email to legal representative on 21/06/2019, against order passing dated 08/12/2018 i.e. almost after 6 & ½ months of order passed and last date of order to be served was 31st December 2018, so the assessment order itself is invalid and hence accordingly Penalty order passed u/s 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as re-opened under section 147 and assessment was completed on 08.12.2018 by making various additions. The Assessing Officer after passing the assessment order issued show cause notice under section 274 rws 271(1)(b) of the Act dated 11.06.2018 for noncompliance of notice under section 142(1), dated 08.12.2018. The show cause notice was duly served vide reply dated 17.06.2019. In the reply, assessee stated that no notice as mentioned in show cause notice dated 11.06.2019 was served upon the assessee. Further, no such notice is reflected in the on-line portals. The copy of said photo of the portal was also placed with the record. The assessee further stated that even the assessment order, if any, completed under section 147 of the Act has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer under section 142(1) from time to time. And it is a fit case foe levying penalty under section 271(1)(b). 5. In the written submissions the assessee besides that other contentions, contended that the assessing officer levied penalty for violation of notice dated 8.12.2018, in fact no such notices was received by the assessee. Even no such notice is reflected in the assessment order dated 08.12.2018. 6. We have considered the submissions of Ld. Sr DR for the revenue and the written submissions filed by the assessee on record. We find that the assessing officer passed the assessment order on 08.12.2018. In the assessment order the assessing officer has nowhere mentioned/ initiated penalty under section 271(1)(b) for non-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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