2017 (9) TMI 1923

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...., J. This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-2, New Delhi vide order dated 21.07.2015 for Assessment Year 2012-13 wherein he has upheld the imposition of penalty of Rs. 10,000/- imposed u/s 271(1)(b)of the Income Tax Act, 1961 (the Act). 2. The grounds of appeal read as under:- "1. That the impugned order dated 21.07.2015 passed u/s 2....

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....oceed to hear the case ex parte qua the department. 4. The Ld. Authorised Representative submitted that the assessee had been regularly attending the assessment proceedings and had filed the required details from time to time and had no intention whatsoever to avoid the hearings. It was also submitted that as the assessment proceedings were at short intervals, the delay in furnishing required d....

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....pliance and the defaults committed earlier were ignored by the Assessing Officer. Reliance was also placed on another order of the ITAT Delhi Bench in Globus Inforcom Limited vs DCIT in ITA No. 738/Del/2014 wherein the decision of the Coordinate Bench of ITAT Delhi in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs ACIT had been followed. It was prayed that the penalty imposed m....

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....e initiation of penalty will not confer jurisdiction on the AO to levy the penalty. 2.5 We also find that finally the order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliance in the assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the AO. Therefore, in such circumstances, there could ....