SOBH RAM,PANIPAT vs. ITO, WARD-4, PANIPAT

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ITA 5459/DEL/2019Status: DisposedITAT Delhi27 April 2023AY 2010-113 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 found no evidence of non-compliance with statutory notices, including the one dated 08.08.2017, as the assessment order indicated the assessee attended proceedings and filed written replies. Therefore, the penalty was deemed not leviable.

What were the facts?

The assessee, a farmer, was penalized under Section 271(1)(b) for alleged non-compliance with statutory notices during assessment proceedings under Section 147/143(3). The assessee contended full compliance, while the Revenue argued non-compliance with show cause notices.

What were the issues?

Whether the penalty under Section 271(1)(b) for non-compliance with notices is justified when the assessment order suggests the assessee participated in the proceedings.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1),Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

For Respondent: Ms. Maimun Alam, Sr. DR
Hearing: 26/04/2023Pronounced: 27/04/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. This appeal has been preferred by the assessee against the order of the ld. CIT(A), Karnal, dated 02.05.2019 for AY 2010-11.

2. The assessee has raised the following grounds of appeal:- “1. That on the facts & in the circumstances of the case penalty of Rs. 10,000/- for the alleged default of the provisions of section 271(1)(b) of the IT Act 1961 has wrongly & arbitrarily been imposed which is unjustified and not called for.

2. That the appellant has complied fully and truly to all proceedings and assessment was made u/s 143(3)/147 of the IT Act, 1961. Ld CIT(A) has ignored the facts and erred is confirming the order.”

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