Appeals Dismissed for Non-Compliance Penalties

The Tribunal dismissed both appeals challenging penalties imposed under sections 272A(1)(c) and 272A(2)(c) of the Act. The assessee failed to demonstrate any reasonable cause for non-compliance with the respective notices, leading to the penalties being upheld.

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Issues:
1. Challenge against penalty imposed under section 272A(1)(c) of the Act.
2. Challenge against penalty imposed under section 272A(2)(c) of the Act.

Analysis:
1. In the first appeal (ITA. No. 1073/JP/2018), the assessee contested the penalty imposed under section 272A(1)(c) of the Act. The facts revealed that the assessee did not comply with summons issued under section 131(1A) of the Act, leading to the penalty imposition. Despite multiple opportunities, the assessee failed to provide any reasonable cause for non-compliance. The Joint Director of Income Tax (I & CI) confirmed the penalty due to willful failure. The CIT(A) upheld the penalty citing lack of compliance without any justifiable reason. The Tribunal, after reviewing the records and hearing the arguments, found no fault in the CIT(A)'s decision. As the assessee failed to demonstrate any reasonable cause for non-compliance, the penalty under section 272A(1)(c) was upheld, and the appeal was dismissed.

2. The second appeal (ITA. No. 1074/JP/2018) pertained to the penalty imposed under section 272A(2)(c) of the Act. The assessee did not respond to a notice issued under section 133(6) of the Act, requesting specific information. Despite being given the opportunity to explain the non-compliance, the assessee failed to provide any reasonable cause. The Assessing Officer confirmed the penalty due to willful non-compliance with the notice. The CIT(A) affirmed the penalty, emphasizing the absence of any justifiable reason for the non-compliance. Upon examination of the facts and arguments presented, the Tribunal concurred with the CIT(A)'s decision. Considering the consistent failure of the assessee to comply and the lack of any reasonable cause shown, the penalty under section 272A(2)(c) was upheld, and the appeal was dismissed.

In conclusion, both appeals challenging the penalties imposed under sections 272A(1)(c) and 272A(2)(c) were dismissed by the Tribunal, as the assessee failed to provide any reasonable cause for their non-compliance with the respective notices, leading to the penalties being confirmed.

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