ZHILMIL ELECTRONICS PVT.LTD.,NEW DELHI vs. ITO,WARD-2(5), FARIDABAD

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ITA 1307/DEL/2023Status: DisposedITAT Delhi19 June 2023AY 2016-172 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty levied was deleted because the Assessing Officer did not point out the specific date of default. The penalty was therefore not sustainable.

What were the facts?

The assessee's appeal was against a penalty levied under Section 271(1)(c) for non-compliance with a notice under Section 142(1). The assessee claimed an adjournment was sought and attended subsequent hearings, with the assessment completed after considering their submissions.

What were the issues?

Whether the penalty under Section 271(1)(c) is valid when the specific date of default for non-compliance with a notice under Section 142(1) is not clearly established.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 142(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 14.06.2023Pronounced: 19.06.2023

ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 04.03.2023.

2.

In this case, the penalty u/s 271(1)(c) of the Income Tax Act, 1961 has been levied on the assessee for non-compliance of notice u/s 142(1) on 05.09.2018. It was submitted that an adjournment has been sought and also that the assessee has attended the subsequent hearings and the Assessment Order has been completed u/s 143(3) after considering the submissions of the assessee. From the penalty order, we find that the specific date of default was not pointed out by the Assessing Officer and hence, the penalty levied is hereby deleted.

3.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 19/06/2023.

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