TMI Blog2023 (1) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... one appeared on behalf of the assessee or any Authorized Representative on behalf of the assessee before us. Though the assessee pleaded in its Grounds to file additional evidences, in spite of 2 opportunities the same is not filed by the assessee. We have no hesitation in confirming the penalty levied under section 271(1)(b) for non-compliance of notices before the AO. Thus the Grounds raised by the assessee does not hold merits and the same is dismissed. Appeal filed by the Assessee is dismissed. - ITA No. 114/Rjt/2021 - - - Dated:- 23-11-2022 - Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Appellant by : None Respondent by : Shri B.D. Gupta, Sr. D.R. ORDER PER : T.R. SENTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,489/- and also initiated penalty proceeding under section 271(1)(b) for non-compliance of the notices. The Penalty notice was duly served on the assessee and the assessee was requested to furnish its reply within 20 days of receipt of the notice. The assessee neither attended personally or through A.R. nor filed any Written Submission on the penalty notice. Therefore the Assessing Officer levied a penalty of Rs. 10,000/- for not responding to the hearing notices. 3. Aggrieved against the same, the assessee filed an appeal before the NFAC. The assessee submitted that the details required by the Assessing Officer could not be filed within time as prescribed by the A.O., since the details were with part time Accountant who used to write t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that assessee had applied for adjournment of the hearing of the present appeal fixing the hearing of the present appeal on 23/07/2021 through internet as the necessary details were to be collected and complied ; however for some reason the same has not been considered by the learned CIT (Appeals). In view of that the additional evidence as may be filed in the course of the hearing of this appeal before the Honourable bench may kindly be admitted as the same are of material and substance in deciding the issue under appeal. 4. As there was a reasonable cause as a result of which the details could not be filed, the penalty levied may kindly ordered be deleted. 4.1. None appeared on behalf of the assessee. When the case was li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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