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TMI Blog2023 (6) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL MEMBER : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1049592210(1) arising out of assessment order passed u/s 272 of the Income Tax Act, 1961 (in short 'Act') dated 09.09.2022 for the Assessment Year (A.Y.) 2017-18. 2. Brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee filed a letter before the AO, requesting to supply the photostat copies of the reasons recorded for recopening of the assessment along with note on the order sheet and photo copy of the sanction obtained u/s 151 for issue of notice u/s 148 on 30.09.2021, in response to which, the AO had furnished reasons recorded for reopening and provided a portion of the approval which was unsigned on 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The Assessing Officer is not justified in levying penalty under section 272A(1)(d) for non-compliance of two notices issued under section 142(1) and the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to set aside the order passed by the Ld.CIT(A) and quash the penalty levied. 6. Per contra, the Ld.DR relied on the order of the Ld.CIT(A) and pleaded to uphold the same and dismiss the appeal of the assessee. 7. I have heard both the parties and perused the orders of the lower authorities. It is evident from the order of the AO that the Ld.AO had initated penalty proceedings u/s 272A(1)(d) for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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