Rekha Rani v. DCIT

154 ITD 617Income Tax Appellate Tribunal2015#6068 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 271(1)(b)Section 272A(1)(d)Section 273BSection 115BBESection 133ASection 142(2)

Issues it is cited on

section 271(l)(b)section 272a(1)section 272azadi bachao andolansection 272asection 272a(1)(d)section 273section 271(1)(b)section 273bsection 274levy of penaltysection 271(1)

Judgments citing Rekha Rani v. DCIT

SH. DILIP SINGH,PALI vs. ITO, WARD-1, PALI, PALI

In the result, the appeal is partly allowed

ITA 613/JODH/2024[2017-18]Status: DisposedITAT Jodhpur27 May 2025AY 2017-18

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 142Section 142(1)Section 272A(1)(d)Section 273

…d to be one default culminating to one penalty only. Our this view gets support from the Judgement delivered by ITAT Jaipur bench in the case of Shri Sandeep Verma Vs. ITO in ITA No. 1167/JPa2019 end ITAT Delhi Bench in case of Smt. Rekha Rani Vs. DCIT (2015) 154 ITD 617. 6. Accordingly, the penalty imposed in the section 272A(1)(d) has been restricted to ₹10,000 only. 7. In the result, the appeal is partly allowed. Order pronounced on.. 2.7.../..4.5..../2025 in the open court. Sd (RAJPAL YADAV) VICE PRESIDENT Sd (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER Dated: 27./.05./2025 Copies to : (1) The appellant. (2) The r…

JIGNESH MAHNDRALAL BHARUCHI,BHARUCH vs. ITO, WARD-2(1), BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 964/SRT/2024[2017-18]Status: DisposedITAT Surat08 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 271(1)(b)Section 272ASection 272A(1)(d)

…f penalty under Section 272A of the Act for failure to respond to notices of hearing, amounting to Rs. 50,000/-, in the case of Smt. Rekha Rani vs. Deputy Commissioner of Income-tax, Central Circle-8, New Delhi [2015] 60 taxmann.com 131 (Delhi - Trib.)/[2015] 154 ITD 617 (Delhi - Trib.) [06-05-2015], the ITAT held that penalty under section 271(1)(b) cannot be imposed for each and every notice issued under section 143(2), which remained not complied with on part of assessee, but it should be restricted to first default only. In the instant case, it is not a case of total non-appearance on part of the assessee dur…

ABDULMANNAN MOHAMMEDKASAM BASTAWALA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 5(3)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1843/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2013-14
For Appellant: \nShri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…ice under Section 143(2) by\nassessee, and, therefore, penalty under Section 271(1)(b) cannot be imposed.\n9.\nIn the case of Smt. Rekha Rani vs. Deputy Commissioner of\nIncome-tax, Central Circle-8, New Delhi [2015] 60 taxmann.com 131\n(Delhi - Trib.)/[2015] 154 ITD 617 (Delhi - Trib.)[06-05-2015], the ITAT\nheld that penalty under Section 271(1)(b) cannot be imposed for each and\nevery notice issued under Section 143(2), which remained not complied with\non part of assessee, but it should be restricted to first default only.\n10.\nIn the instant facts, we observe that in response to notice issued by the\nAssess…

ABDULMANNAN MOHAMMEDKASAM BASTAWALA,AHMEDABAD vs. WARD 5(3)(1), AHMEDABAD, VEJALPUR

In the result, the appeal of the assessee is allowed

ITA 1797/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…notice under Section 143(2) by assessee, and, therefore, penalty under Section 271(1)(b) cannot be imposed. 9. In the case of Smt. Rekha Rani vs. Deputy Commissioner of Income-tax, Central Circle-8, New Delhi [2015] 60 taxmann.com 131 (Delhi - Trib.)/[2015] 154 ITD 617 (Delhi - Trib.)[06-05-2015], the ITAT held that penalty under Section 271(1)(b) cannot be imposed for each and ITA Nos. 1797&1843/Ahd/2024 Abdulmannan Mohammedkasam Bastawala vs. ITO Asst.Years –2012-13 & 2013-14 - 4– every notice issued under Section 143(2), which remained not complied with on part of assessee, but it should be restricted to fi…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…g the course of assessment proceeding, which is evident from the penalty order and the statement of facts filed by the appellant. Therefore, the action of the AO levying penalty for non-compliance is justified. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. In view of the above discussion, the action of the AO in imposing penalty under S…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 405/SRT/2023[2019-20]Status: DisposedITAT Surat18 Aug 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 404/SRT/2023[2018-19]Status: DisposedITAT Surat18 Aug 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 403/SRT/2023[2017-18]Status: DisposedITAT Surat18 Aug 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 402/SRT/2023[2016-17 (Quarter-1)-(24Q)]Status: DisposedITAT Surat18 Aug 2023

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 401/SRT/2023[2015-16]Status: DisposedITAT Surat18 Aug 2023AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 400/SRT/2023[2014-15]Status: DisposedITAT Surat18 Aug 2023AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 399/SRT/2023[2013-14]Status: DisposedITAT Surat18 Aug 2023AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

…ade eventually before the assessment order was passed by the AO, it is not case where the assessee had totally ignored the notices and had subsequently met the entire requirements of the AO to his satisfaction. The Hon'ble ITAT Delhi in the case of Rekha Rani 154 ITD 617 has held that where default was same, penalty of Rs,.10,000/- could be imposed for first default made by Assessee in this regard only. Penalty could not be imposed for each and every notice issued u/s. 143(2), that remained not complied with, on part of the Assessee. Accordingly, the first penalty imposed u/s. 271(l)(b) of Rs. 10,000 for A.Y. 201…

SHRI SANJAYBHAI M SACHAPARA,SURAT vs. ITO, WARD- 9(4), , SURAT

In the result, the appeal of the assessee is partly allowed

ITA 229/SRT/2019[2008-09]Status: DisposedITAT Surat30 Apr 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 142Section 142(1)Section 143(2)Section 144Section 271(1)(b)

…as the penalty is leviable only in respect of one default of notice under section 142(1). The learned counsel for the assessee submitted that the issue under consideration is covered by the decision of Hon’ble Gujarat High Court in the case of Rekha Rani DCIT 154 ITD 617 (Delhi-Trib) Hence, the penalty if sustained be restricted to Rs. 10,000 for one default. 6. Per contra, the ld. Sr. D.R. relied on the order of Ld. CIT (A). 7. We have heard the rival submissions and perused the relevant material on record. We find that the AO imposed penalty under section 271(1)(b) in respect of failure of the assessee on fou…