KHYALILAL MOHANLAL TATER,MUMBAI vs. DCIT , CENTRAL CIRCLE-8(2), MUMBAI

These are the six appeals filed by the assessee for six different assessment years starting from A.Y. 2013-14 to A.Y. 2018-19 against the confirmation of the penalty levied under Section 271(1)(b) & 272A(1)(d) of the Income-tax Act, 1961 (the Act) by the order of the Commissioner of Income Tax (Appeals)-50, Mumbai [the learned CIT(A)] dated 29th March, 2022 of Rs.10,000/- for each of the assessment year. The solitary ground is against the confirmation of the penalty.

The facts for A.Y. 2014-15 to A.Y. 2018-19, are identical except that for A.Ys. 2017-18 and 2018-19. In these appeals involved section 272A(1)(d) of the Act instead of 271(1)(b) of the Act.

The learned Authorized Representative appearing before us submitted the detailed paper book for all the six years. She further relied on several judicial precedents to submit that there is a reasonable cause for non-appearing before the learned Assessing Officer on the appointed date. On 5th March, 2020, the date of hearing took place as per the

Accordingly, reversing the order of the lower authorities, we cancel the penalties levied under Section 271(1)(b) of the Act and section 272A(1)(d) of the Act of ₹10,000/- for each of these six assessment years.

In the result, all the six appeals filed by the assessee are allowed.