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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of penalty of Rs.40,000/- u/s 271(1)(b) for Assessment Year (AY) 2012-13, the assessee is in further appeal before us. The impugned order has been passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 29-06-2022 in the matter of penalty levied by Ld. Assessing Officer [AO] vide order dated 06-01-2022. 2. The Ld. AR submitted that the assessee is a senior citizen and was not well versed with e-proceedings. Therefore, the assessee could - 2 - not respond to notices issued by Ld. AO. The Ld. Sr. DR justified levy of penalty on the facts of the case.
From the penalty order, it could be seen that pursuant to revision of order u/s 263, notices u/s 142(1) was issued to the assessee from time to time, however, the same remained un-responded. The assessee neither made compliance nor sought any adjournment. Accordingly, the assessment was completed u/s 147 r.w.s. 263 r.w.s. 144B on 13.09.2021. Consequently, impugned penalty was levied u/s 271(1)(b) for Rs.40,000/- on the ground that the assessee deliberately avoided compliance of notices issued u/s 142(1). The Ld. CIT(A) confirmed the levy of penalty against which the assessee is in further appeal before us 4. We find that the assessee is a senior citizen and it was quite possible that the assessee was not well versed with electronic proceedings. Further, the proceedings have taken place during lockdown situation arising out of Covid-19 Pandemic which supports the case of the assessee. Therefore, these facts would not suggest that the assessee deliberately avoided compliances to notices. Hence, it is not a fit case for levy of penalty. By deleting the same, we allow the appeal.
The appeal stand allowed.