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of <h1>Penalty under s.271(1)(b) sustained for voluntary non-compliance with AO notices; no sufficient cause found appeal dismissed</h1> <h3>Shri Chhatrapati Sahakari Sakhar Karkhana Ltd. Versus Assistant Commissioner of Income Tax, Circle-7, Pune</h3> Shri Chhatrapati Sahakari Sakhar Karkhana Ltd. Versus Assistant Commissioner of Income Tax, Circle-7, Pune - TMI Assessing Officer issued notices under section 142(1) (01.02.2023 and 24.02.2023) and a show-cause notice under section 144 (27.03.2023), all of which the assessee did not comply with and did not file any adjournment request. The sole explanation-that the notices were received by an account clerk who failed to inform management-was deemed insufficient. The appellate delay in challenging the penalty was attributed to the same failure. Section 271(1)(b) was applied; the court reproduced the provision: '(b) has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or'. Finding no 'sufficient cause' for non-compliance and treating the omission as voluntary, the penalty under section 271(1)(b) was upheld and the appeal dismissed. Order pronounced 28 August 2025.
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