TMI Blog2023 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... erved on the current address of the assessee. Looking to the facts of the present case in our considered view, the AO was not justified in levying of the impugned penalty. We direct the AO to delete the penalty - Decided in favour of assessee. - ITA No. 1367/Del/2022 - - - Dated:- 5-1-2023 - SHRI KUL BHARAT , JUDICIAL MEMBER And SHRI PRADIP KUMAR KEDIA , ACCOUNTANT MEMBER For the Appellant : Shri R. P.Narang , Adv. For the Respondent : Shri Abhishek Kumar , Sr. DR ORDER PER KUL BHARAT , JM : The present appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre ( NFAC ), Delhi dated 29.04.2022. 2. The assessee has raised following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty. 5. Aggrieved against the order of Ld.CIT(A), the assessee is in appeal before this Tribunal. 6. At the outset, Ld. Counsel for the assessee argued that non-compliance by the assessee was due to non-service of the notice since the notice was sent to an incorrect address. He contended that this fact was duly brought to the notice of Ld.CIT(A). He further reiterated the submissions as made in the written submissions. For the sake of clarity, the relevant contents of the written submissions are reproduced as under:- Hon ble Sir. The present appeal arise against the order passed by the CIT(Appeals), NFAC, Delhi filed by appellant/assessee against the order of Assessing Officer dated instituted on 13.02.2020 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) did not mention in his order inspite of our request /prayer: - had the AO would have made some efforts to locate the assessee/appellant this would not been the story. (iii) The Id. CIT(A) did never appreciate the facts the basic notice u/s 148 was issued in the name of Shri Simple Singh S/o Maninder Pal Singh in place of actual name Smt. Simple Singh D/o Rajpal Singh duly appearing in income tax portal as also on the copy of sale deed which has been made the main tool to proceed u/s 147. It is expected from the department the basic notice ought to have been issued in the right name and right address. Para 8 of CIT(A) Order Kindly refer to page no. 23 of our appeal originally filed i.e. Order of CIT(A) filed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct us to ask any further information from us and allow us to give a virtual meeting to apprise our claim which was totally ignored by him is bad in law and arbitrary. In addition to above several other findings and conclusions of CIT(A) made in his impugned order under appeal would be discussed during the hearing of the appeal before the Hon ble Bench. 7. On the contrary, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. 8. We have heard Ld. Authorized Representatives of the parties and perused the material available on record and gone through the orders of the authorities below. We find that Ld.CIT(A) has decided the issue by observing as under:- 3.2 The appellant vide his s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply received from concerned A.O. was carefully perused and it is noted that the appellant has filed her income of return for A.Y. 2011-12 mentioning address as 3/203, Shradha Puri, Meerut-250001, Utter Pradesh, India . Further, appellant herself claims that she has been residing at the same address for two decades. The PAN data details reveals address as S-3, Akta Apartment, Dorli, Near Pal, Meerut. The appellant has never bothered to get the address changed in PAN database, which was her duty. It is further observed from the copy of 142(1) notice dated 17/10/2018 (copy sent by the A.0.) that the address is same 3/203, Sharadha Puri, Meerut - 250001, Utter Pradesh, India, which the appellant claims to be her residence for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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