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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA, AM & SHRI AMARJIT SINGH, JM
O R D E R
PER AMARJIT SINGH, JM:
The assessee has filed the present appeal against the order dated 29.03.2019 passed by the Commissioner of Income Tax (Appeals)-30, Mumbai [hereinafter referred to as the “CIT(A)”] relevant to the A.Y. 2011-12 wherein the penalty levied by the AO in view of the provisions u/s 271(1)(b) of the Act has been ordered to be confirmed.
The assessee has raised the following grounds: - “1. The order of the Income Tax Officer and CIT(A) is bad in law.
2. The learned Commissioner Income Tax (Appeals) erred in law in confirming the penalty levied by income tax officer of Rs.10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 which is unjustified.
The appellant craves to leave, add any of the grounds of appeal
, before or at the time of hearing the said appeal."
3. The brief facts of the case are that the assessee filed his return of income on 30.09.2011 declaring total income to the tune of Rs.4,37,695/-. The case of the assessee was reopened u/s 147 of the Income Tax Act, 1961. The notice u/s 142(1) of the Act dated 06.04.2016 was issued for the appearance of the assessee on 20.04.2016 at about 12:10 PM. On 16.12.2016, the penalty notice u/s 271(1)(b) of the Act was issued to the assessee to show-cause as to why penalty u/s 271(1)(b) of the I. T. Act, 1961 should not be levied. The assessee did not comply with the notice, therefore, the penalty to the tune of Rs.10,000/- was levied. Feeling aggrieved, the assessee filed an appeal before the CIT(A) who confirmed the penalty, therefore, the assessee has filed the present appeal before us.