TMI Blog2023 (4) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... turn of income, and the penalty under section 271F levied upon him was justified. When the assessee is not filing the return of income in the proceedings before the lower authorities and did not file justification for the same the levy of penalty by the lower authorities sustained. Appeal of the assessee is dismissed. - ITA. No. 22/JPR/2023 - - - Dated:- 28-2-2023 - Dr. S. Seethalakshmi, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : None For the Revenue : Ms Monisha Choudhary (Addl. CIT) ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as NFAC/CIT(A) ], dated 01.11.2022 for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on merit based on the materials available on record, concerning the issue in question. 7 The assessee has filed the appeal before the ld. CIT(A) who after hearing the contention of the assessee dismissed the appeal of the assessee by giving his following relevant findings on the issue:- 5.1. The grounds and submissions of the appellant have been considered. Order u/s 271F has also been perused. The appellant's contention is that he did not file the return of income as he was under belief that his income was below the exemption limit and therefore not required to file the return. However, there was no compliance to the notices issued by the AO, during the proceedings u/s 271F. As per the order u/s 271 F, the appellant income was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, the AO was constrained to pass an order u/s 144 r.w.s.147 on 24/11/2017. 5.3 Also, the assessing Officer has initiated penalty proceedings under the provision of section 271F of the Act dated 24/11/2017 for not filing the return of income for the AY 2010-11 u/s 139(1) within the time or in extended time allowed u/s 139(4) or in response to the notice u/s 148 of the Act, requesting him to explain as to why penalty u/s 271F should not be levied for non-filing of return. In response, the appellant has submitted a reply stating that it has filed an appeal before the Ld.CIT(Appeals) but has not furnished any cogent reason for not filing the return of income. Since the issue of not filing the return of income is different to that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said section. 5.6 In the case of Shankar Lal Kumawat vs Income Tax Officer, Ward-7(2), Jaipur, [2021] 125 taxmann.com 347 (Jaipur - Trib.), the Hon'ble ITAT JAIPUR BENCH 'A' had held that where assessee had not filed its return of income on ground that his income did not exceed maximum non-taxable amount as his income was exempt under section 54, in view of fact that assessee's total income without giving effect to provision of section 54 came to an amount which exceeded maximum amount not chargeable to tax, assessee was required to file his return of income, and the penalty under section 271F levied upon him was justified. 5.7 In the instant case, the AO had the information that during the financial year 2009-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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