M/S ANAYA GLOBAL SUPPLIERS PVT LTD.,MUMBAI vs. ITO 9(1)(3), MUMBAI

The aforesaid appeal has been filed by the assessee against the impugned order dated 30.09.2019 passed by Ld. CIT (A)-16, Mumbai in relation to penalty proceedings u/s 271(1)(b) of Rs. M/s Anaya Global Suppliers Pvt. Ltd. 10,000/- for AY 2015-16. None appeared on behalf of the assessee despite service of notice.

From the perusal of the impugned order, it is seen that Assessee Company filed its return of income on 29.09.2015 for AY 2011-12. Thereafter the case was selected for scrutiny and notice u/s 142(1) was issued which according to AO, assessee did not complied with and for such non-compliance, penalty u/s 271(1)(b) for Rs. 10,000/- has been levied by the AO vide order dated 29.11.17.

Ld. CIT (A) noted that even during the course of appellate proceedings, notices were sent through e-mail, however none of these notices through mail has been responded. Accordingly, Ld. CIT(A) dismissed the appeal of the assessee.

From the perusal of the assessment order, it is seen that assessee had submitted before the AO that the notice issued on 03.07.2017 was misplaced by the security guard and when assessee could find the said notice, the same was duly complied with on 25.10.2017. Accordingly, assessment order passed u/s 143(3) after considering the replies and details furnished by M/s Anaya Global Suppliers Pvt. Ltd. assessee. Though, the assessee has responded belatedly, but there is no default on the part of the assessee, therefore penalty levied u/s 271(1)(c) is directed to be deleted.