ASHOK KUMAR SRIVASTAVA,SONEBHADRA vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI
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Income Tax Appellate Tribunal, VARANASI BENCH ‘SMC’, VARANASI
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A) This appeal has been filed by the assessee against the impugned appellate order dated 29.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Year (AY) 2017-18. The assessee has raised the following grounds of appeal:
“1- That on the facts and in law, the Ld AO was not justified in imposing a penalty of Rs, 1,50,000/- U/s 271B on 11-01-2022 when penalty proceeding U/s 271A (1)(d) were dropped on 28-12-2021 for non compliance of notices issued U/s 142(1) of the Act. 2- That because the Ld AO was aware about mental illness of the appellant, the appellants case was covered within the purview of section 273B of the Act, imposition of penalty is unjustified.
I
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