TMI Blog2023 (11) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member For the Assessee : Shri Samir Bhuptani, A.R . For the Revenue : Shri Ashish Kumar Pandey, Sr.D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Appellate order dated 14.12.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as NFAC ), confirming the levy of penalty under section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) relating to the Assessment Year (A.Y) 2012-13. 2. Brief facts of the case is that the assessee is an individual. For the Assessment Year 2012-13 the assessee has not filed her original Return of Income, but had made transaction of Time deposit to the tune of Rs. 11 lakhs. Therefore the assessment was reopened by issuing a notice dated to 31-01-2019 under section 148 of the Act. However the assessee has not responded to the above notice and not filed the Return of Income. Therefore a notice under section 142[1] dated 12-09-2019 was issued calling upon the assessee to explain the time deposit in her bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re specifically when the identical issue was already dealt with by the department in the earlier year. 5. It may also be appreciated that when the past records are in favour of the assessee and when the explanation is also available with the assessee and when the explanation on the similar line is accepted in the case of the assessee as well as in the case of the assessee herself there is no motive or intention left with the assessee for non-compliance or for nonappearance in the matter. 6. The assessee has forwarded all the notices to her tax consultant Mr. PM Parmar and he had attended the office of the AO as well. The assessee was, therefore, under genuine and natural bon fide belief that the required presentations have been made before the AO, as was done in the earlier assessments and in the case of her sons. Thus, the assessee is nowhere culprit, mala fide or can be held responsible for non- compliance, if any, as she is too simple, ordinary and typical Indian woman and can't be expected to approach the AO to inquire whether her case is being represented or not. 2.2. The reply of the assessee was considered by the A.O., but not found satisfactory as the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order passed u/s. 144 r.w.s 147 of the IT Act, 1961 for this very AY 2012-13 that, the assessee is non-cooperative to the departmental proceedings and not responding to the statutory notices (refer sl. No. 2. pg. 1 of relevant order). Infact the very same assessment order in its para 3 on page 1 further mentions that, another opportunity was provided to it in the interest of natural justice vide another show-cause notice u/s 142(1) of the IT Act, 1961 dated 16.10.2019 and even before dated 16.07.2019, which too remained non-complied. Hence, it appears from facts that, the non-compliance was deliberate and continuous on the part of the aseessee. Even if presumed the issue involved was similar to any other case in the past, it does not empower the assessee to indulge in non-compliance of any statutory notice zed to be issued as per law and which is valid and carries the force of law. Lastly, the assessee agrees in its grounds of appeal that, she .... has forwarded all the notices to her tax consultant Mr. PM Parmar.... , whom she has duly authorized to act as her authorized representative (AR) and to appear before the department on her behalf and now cannot heap the bla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical information by the very same assessing officer. All the three cases were entrusted to a Tax Consultant Shri Praful Parmar, who completed the assessments in the case of two sons of the assessee. The Tax Consultant was provided with required details namely bank statement and time deposit summary, however when he attend the hearing, the Ld. AO was busy in a meeting with his higherups, later when the Ld. AO called upon the A.R., he was out of station and hence exparte assessment order was passed. Therefore it is a fit case to set aside the appeal back to the file of NFAC and pass order on merits. 4. Per contra Ld Sr DR Mr. Ashish Kumar Pandey appearing for the Revenue supported the order passed by the lower authorities particularly Ld CIT[A] clearly held that the assessee failed to furnish explanation for the non-compliance of the statutory notices issued by the assessing officer. Further the assessee has neither filed original return of income u/s. 139[1] nor filed return of income in response to the notice issued u/s. 148 of the Act. As the assessee failed to comply with the statutory notices issued by the assessing officer the same as resulted in passing an exparte assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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