BHANWARI DEVI,ALWAR vs. INCOME TAX OFFICER WARD 2(2), ALWAR, ALWAR

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ITA 74/JPR/2023Status: DisposedITAT Jaipur01 May 2023AY 2011-12Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)11 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under Section 271(1)(b) cannot be imposed if the notices were not properly served on the assessee. Since there was no evidence of genuine efforts by the AO to serve the notices, the penalty was deleted.

What were the facts?

The assessee, an illiterate housewife, did not receive notices from the Assessing Officer (AO) regarding assessment proceedings for AY 2011-12. The AO completed the assessment ex-parte and imposed a penalty under Section 271(1)(b) for non-compliance.

What were the issues?

Whether a penalty under Section 271(1)(b) can be imposed for non-compliance with notices that were not effectively served on the assessee.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 148,Section 144,Section 282

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 74/JP/2023

For Appellant: Shri Rajesh Agarwal( CA) jktLo dh vksj ls@
Hearing: 22/03/2023Pronounced: 01/05/2023

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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