P A PROJECT PVT LTD,BOKARO vs. DCIT CIR-3, BOKARO

आदेश /O R D E R PER BENCH (oral):- This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals)-Hazaribag’s order dated 22.06.2017 passed in case No.10055/HZB/2016-17, imposing penalty u/s 271(1)(b) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. The registry has sent an RPAD notice(s) to the assessee as well for today’s hearing. We proceed ex parte against the assessee. The case is not taken up for adjudication on merits.

A.Y. 2014-15 P.A. Projects Pvt. Ltd. Vs. DCIT Cir.-2,Bokaro Page 2 2. The assessee’s sole substantive grievance raised in the instant appeal challenges correctness of both the lower authorities imposing sec. 271(1)(b) penalty of Rs.20,000/- on account of its alleged non-compliance to the Assessing Officer’s scrutiny notice(s). We are informed that the Assessing Officer had a completed regular assessment u/s 143(3) of the Act. The same sufficiently indicates that it is not a case of the alleged non-compliance per se as is made out in both the lower proceedings. We thus direct the Assessing Officer to delete the impugned penalty.