Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘S.M.C’, NEW DELHI
Before: MS. SUSHMA CHOWLA
आदेश / ORDER The present appeal filed by assessee is against order of CIT(A)-9, New Delhi dated 18.04.2019 relating to assessment year 2010-11 against order passed under section 143(3) r.w.s 147 of the Income-tax Act, 1961 (in short ‘the Act’).
The Ld.AR for the assessee moved an application for adjournment. However, because of smallness of the issue, the adjournment moved by the Ld.AR for the assessee was refused.
The issue raised in the present appeal is against the levy of penalty u/s 271(1)(b) of the Act at Rs.30,000/-. The reason for the aforesaid levy of penalty was non-compliance to three notices issued u/s 142(1)/143(2) of the Act. The perusal of the details filed in the assessment order reflect that the first default was of the notice dated 10.07.2017 and the second default was on account of notices issued u/s 143(2) and 142(1), both dated 06.11.2017. The said levy of penalty has been upheld by the CIT(A) against which the assessee is in appeal. In the totality of the facts and circumstances, there is no merit in the aforesaid levy of penalty u/s 271(1)(b) of the Act at Rs.30,000/-; the same is restricted to Rs.10,000/-. Thus, grounds raised by the assessee are partly allowed.
In the result, the appeal of the assessee is partly allowed.
Order pronounced in the open court on 21st February, 2020.