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Facts
The assessee challenged a penalty order under section 271(1)(b) for non-compliance with notices issued during assessment proceedings for AY 2016-17. The Assessing Officer imposed a penalty of Rs. 20,000/- for failing to respond to notices issued on 16.01.2023 and 08.02.2023. The CIT(A) upheld the penalty.
Held
The tribunal held that the assessee failed to provide a reasonable or sufficient cause for non-compliance with the notices. The argument of unawareness due to technical reasons or online mode of communication was not accepted, citing the legal principle 'Ignorantia Juris non excusat'.
Key Issues
Whether the assessee had a reasonable cause for non-compliance with the notices issued under section 142(1) of the Income Tax Act, 1961.
Sections Cited
271(1)(b), 142(1), 147, 144
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR.
Before: Dr. M. L. MEENA & SHRI NARINDER KUMAR
Result
In view of the above discussion, and for the reasons recorded by the Assessing Officer and also by Learned CIT(A), when the assessee-applicant failed to discharge onus to establish that there was any sufficient cause for non compliance with the said two notices u/s 142(1) of the Act, we do not find any merit in this appeal. Accordingly, this appeal is hereby dismissed.
Kewal Kanwar Bhandari Judicial Member having joined and presided over through virtual mode from Jaipur Benches, order needs pronouncement under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. File be consigned to the record room after the needful is done by the office.