TARUNA VATSSA,AGRA vs. INCOME TAX OFFICER, AGRA

This assessee’s appeal for assessment year 2013-14 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”] Delhi’s DIN and Order No. ITBA/NFAC/S/250/2024-25/1067165051(1) dated 31.07.2024, involving proceedings u/s 271(1)(b) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].

Heard both parties at length. Case file perused. Taruna Vatssa

Coming to the assessee’s sole substantive ground seeking to reverse both the lower authorities’ action levying Section 271(1)(b) “non- cooperation” penalty of Rs.10,000/-, learned counsel submits that there was a change in assessee’s address which has gone un-rebutted from the Revenue’s side. We conclude in this backdrop that the assessee has indeed made out a “reasonable” cause explaining his non-cooperation during scrutiny. The impugned section 271(1)(c) penalty is deleted accordingly.

This assessee’s appeal is allowed.