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TMI Blog2022 (12) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... which developed the Om Decora Square Nine, Rajkot. During the course of search, documents containing information related to or pertained to this assessee was seized. Therefore, proceeding under Section 153C of the Act was initiated on 26.10.2020. The assessee was duly served upon a notice under Section 153C on the registered email, requiring the assessee to file a Return of Income in response to the notice. As there was no response from the assessee, a detailed questionnaire under Section 142(1) was issued on 17.02.2021 by the Assessing Officer. As there was no response to this notice, a final show-cause notice under Section 144 r.w.s 153C was issued on 28.02.2021. Even of these notices as there was no response from the assessee, therefore, the Assessing Officer compelled to pass best judgment assessment order under Section 144 on 25.03.2021. The details of assessment are as follows: Sr. No Assessment Years Income Returned Income Assessed Remarks 1. 2013-14 2,19,870/- 2,19,870/- Assessed as per original Return of Income filed under Section 139 2. 2014-15 3,13,020/- 3,13,020/- Assessed as per original Return of Income filed under Section 139 3. 2015-16 2,84,070/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving final opportunity to file submissions by 25.05.2022 Ref.: Adjournment application filed on 28.05.2022 Sub.: Receiving notices on incorrect email address. In furtherance to our adjournment application, the appellant begs to submit that the email address duly updated on his profile as also in the Form 35 as e-filed is : [email protected] . The appeal notices till date have however been sent on gvsitrefjling@q mail.com, which e-mail id is not in use by the appellant and hence the said notices were missed out for compliance by the appellant. Considering the facts as mentioned above, Your Honour is requested to kindly grant the adjournment as requested and also email all further notices to [email protected]. The appellant sincerely regrets the non compliance." Thus, the assessee pleaded before the Ld. CIT(A) the genuine mistake in the communication email address, which has resulted in ex-parte assessment orders as well as penalty orders and requested to delete the levy of penalties. The Assessee also submitted that pursuant to 153C Notice for the Assessment Year 2013-14 to 2019-20, the original Return of Income filed by the assessee under Section 139 of the Act, wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticipate neither in the assessment proceedings nor in the penalty proceedings, which are resulted these multiple proceedings. Taking note of the genuineness and reasonable cause in the case of the assessee, the Ld. A.R. pleaded the penalty levied under Section 271B is required to be deleted. The Ld. Counsel further submitted that as against the quantum appeals for the Assessment Year 2016- 17 and 2017-18 the same are pending before the First Appellate Authority namely of CIT(A). However, the penalty appeals filed by the assessee were disposed of by the Ld. CIT(A), by the above impugned orders dated 09.06.2022. The Ld. Counsel also further submitted that out of seven Assessment Years only in two Assessment Years additions have been made by the Assessing Officer, thus, the original returned income under Section 139 of the Act is being accepted by the Assessing Officer while framing the so-called ex-parte assessment orders. Therefore, taking into overall circumstances and facts of the case, penalty levied under Section 271(1)(b) is liable to be deleted and allow the appeals in favour of the assessee. 7. Per contra, the Ld. Sr. D.R. Shri O. P. Chaudhary appearing for the Revenue serio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: "271. (1) If the Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner in the course of any proceedings under this Act, is satisfied that any person- ..... (b) has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or he may direct that such person shall pay by way of penalty,- (i) [***] (ii) in the cases referred to in clause (b), in addition to tax, if any, payable by him, a sum of ten thousand rupees for each such failure ; Penalty not to be imposed in certain cases: 273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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