GULSHANBANU SABIRBHAI SHAIKH,AHMEDABAD vs. ITO, WARD-3(2)(7), AHMEDABAD

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad (CIT(A)’ in short), dated 16.03.2018 arising in the penalty order dated 13.10.2016 passed by the Assessing Officer (AO) under s. 271(1)(b) of the Income Tax Act, 1961 (the Act) concerning AY 2013-14.

As per the captioned appeal, the assessee has challenged imposition of penalty of Rs.10,000/- under s. 271(1)(b) of the Act on account of alleged noncompliance of notices issued by the AO in the course of assessment proceedings.

It is noticed from the assessment records that assessee was a chronic defaulter before the AO and never attended before the AO despite several six notices issued from time-to-time. The AO accordingly passed summary assessment under s.144 of the Act and also invoked the provisions of Section 271(1)(b) of the Act for noncompliance of statutory notices issued under s.142(1)/143(2) of the Act. The penalty was imposed at Rs.10,000/- for one instance of such failure. The assessee could not furnish any satisfactory answer for such gross act of noncompliance. No reasonable cause has been shown either before the AO or before the CIT(A) for such continue default and more particularly in response to notice issued under s.142(1) of the Act dated 26th June, 2016 served upon the assessee.

In the result, the appeal filed by the assessee is dismissed.