SHRI CHHATRAPATI SSK LTD,PUNE vs. ACIT CIRCLE-7, PUNE
आयकर अपीलीय अिधकरण ”B” ायपीठ पुणे म।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “B” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. /ITA No.2689/PUN/2024
िनधारण वष / Assessment Year: 2016-17
Shri Chhatrapati Sahakari
Sakhar Karkhana Ltd.,
A/p. Bhavaninagar, Tal. Indapur,
Dist. Pune-413104, Maharashtra
V s
Assistant Commissioner of Income Tax, Circle-7,
Pune
PAN: AAAAS3869G
Appellant/ Assessee
Respondent/ Revenue
Assessee by Shri Hanmant Dattatry Dhavle- AR
Revenue by Shri Akhilesh Srivastva – (DR)
Date of hearing
25/08/2025
Date of pronouncement 28/08/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an Appeal filed by the Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250
of the Income Tax Act, 1961 for A.Y.2016-17 dated 29/10/2024
emanating from Penalty Order u/s.271(1)(b) dated 19/02/2024. 2. Findings & Analysis :
We have heard both the parties and perused the records. In this case, Assessing Officer (AO) has passed order u/s.271(1)(b) of the 2
Act dated 19.02.2024 for A.Y. 2016-17. It is an admitted fact by ld.
AR that AO had issued notice u/s.142(1) on 01.02.2023 and 24.02.2023. It is also an admitted fact that assessee has not complied these notices issued by ld. AO. We specifically asked ld.
AR whether any adjournment letter was filed requesting for adjournment. Ld. AR submitted that no adjournment letter was filed. AO had also issued a show cause notice u/s.144 of the Act on 27.03.2023 but all these remained uncomplied with. The only reason given by ld. AR is that notices were received by one Account
Clerk of the assessee and Account Clerk failed to bring this to the notice of the officers. Aggrieved by the order u/s.271(1)(b) dated
19.02.2024 assessee filed appeal before ld.CIT(A) with a delay.
Assessee submitted before ld.CIT(A) that delay was caused on account of the Account Clerk of the assessee. In this case, the facts are that assessee has not complied notices u/s.142(1) and 144 of the Act issued by ld. AO. Section 271(1)(b) of the Act is reproduced hereunder :
“(b) has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or”
1 Admittedly, there was non-compliance to the notices issued by AO. No sufficient cause has been submitted by the assessee for non-compliance. This non-compliance was voluntary. In these facts and circumstances of the case, we uphold the order u/s.271(1)(b) of the Act. Grounds of appeal raised by the assessee are dismissed. 3 3. In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 28th August, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 28th August, 2025
Satish
आदेशकितिलिपअेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” बच, पुणे / DR, ITAT, “B” Bench, Pune.
गाडफ़ाइल / Guard File. आदेशानुसार / BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.