GYAN MATA RADHA SATYAM KRIYAYOG ASHRAM RESEARCH INSTITUTE, JHUSI, ALLAHABAD,ALLAHABAD vs. ITO, WARD-1(2), ALLAHABAD, ALLAHABAD

ITA 95/ALLD/2020Status: DisposedITAT Allahabad25 February 2021AY 2011-125 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee ultimately complied with the notices and their explanation was accepted in the quantum appeal, the penalty under Section 271(1)(b) was not imposable. The AO's own order listed dates of compliance, contradicting the basis for the penalty.

What were the facts?

The assessee faced a penalty under Section 271(1)(b) for alleged non-compliance with notices during assessment proceedings. While the Assessing Officer noted delayed compliance, the CIT(A) in the quantum appeal deleted the addition made by the AO, accepting the assessee's explanation.

What were the issues?

Whether penalty under Section 271(1)(b) is leviable when the assessee ultimately complies with notices and their explanation is accepted in the quantum appeal. Whether the AO's own record of compliance dates negates the grounds for penalty.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1),Section 144,Section 68,Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Shri Praveen Godbole, CA
For Respondent: Shri A.K. Singh, CIT (DR)
Hearing: 24.02.2021Pronounced: 25.02.2021

This appeal of the assessee is directed against the order dated 13.08.2020 of ld. CIT(A), Allahabad arising from penalty order passed u/s. 271(1)(b) of the Income Tax Act, 1961 (In short the “Act”) for the AY 2011-

12.

The assessee has raised the following grounds:

“1. That in any view of the matter penalty imposed u/s 271(l)(b) of the IT Act by order dated 29/03/19 imposing a penalty of Rs. 10,000/- the is bad both on the facts and in law.

2.

That in any view of the matter the Ld CIT(A) was wrong in passing the order ex-parte without providing opportunity to the assessee hence the order as framed is not correct. Gyan Mata Radha Satyam Kriyayog Ashram Research

3.

That in any view of the matter in quantum assess

The order continues below.

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