2019 (8) TMI 156

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.... DR ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-13, New Delhi dated 01.06.2018 for AY 2005-06, challenging the levy of penalty u/s 271(1)(b) of the Act. 2. The AO noted in the penalty order that assessee company was required to furnish details/information/explanation by issue and service of notices/letters mentioned in the penalty order pertaining....

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....peared, therefore, change of address should have been intimated to the AO. The appeal was accordingly dismissed. 3. Ld. Counsel for assessee submitted that the AO has mentioned old address even in the penalty order despite in the Income tax return for AY 2006-07 filed on 31.12.2006 assessee has reported new address at "E-6/9, Vasant Vihar, New Delhi". No notice has been served upon the assessee....

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....d upon the orders of the authorities below and submitted that as per PAN, AO issued notice which has not been complied by the assessee. Therefore, penalty was rightly levied against the assessee. 5. I have considered the rival submissions. In the present case the AO passed the assessment order u/s 144 of the Act dated 11.12.2007 (PB-6) in which AO has mentioned address of the assessee at 137....

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....ut no new address has been intimated. However, in the Income tax return filed for subsequent AY 2006-07, assessee had already reported new address to the Department. There is thus, no default on the part of the assessee to comply with the notices u/s 142(1)/143(2) of the Act. Further, AO has recorded several dates on which notices have been issued to the assessee, but it is not mentioned in the pe....