2021 (5) TMI 826

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....ds of appeal: "1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in levying penalty of Rs. 10,000/- u/s.271(1)(b) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal." 2. Brief facts of the case are that during the assessment proceedings for assessment year (AY) 2014-15, the Assessing Officer (AO) issued notice under section 142(1) of the Act ....

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....e assessee has filed present appeal before this Tribunal. 3. We have heard the submission of ld. Authorised Representative (AR) of the assessee and ld. Departmental Representative (Sr. DR) for the Revenue and perused the order of Lower Authorities. The AR of the assessee submits that the ld.CIT(A) dismissed the appeal for non-prosecution and no order was passed on merit. The AR submits that instead of going into any controversy that if any notice for hearing was received or no by the assessee, the assessee may be given one more opportunity to represent his case before ld CIT(A). 4. On merit, the learned AR of the assessee submits that in the assessment order, the AO has mentioned that notice under section 142(1) of the Act was issued ....

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.... dated 13.06.2016, which may not have referred by AO in the assessment order. 6. During the hearing of the appeal, we confronted the fact of conflicting dates as mentioned in penalty order as well as in assessment order with ld.Sr.DR, specifically keeping in view, the peculiarity of the fact the AO levied penalty is only of Rs. 10,000/- under section 271(1)(b) of the Act for noncompliance of notices. And that restoring the appeal again to the file of ld.CIT(A) on such small issues, it may be of wastage of precious time of public authorities. Further we find that this appeal was filed before this Tribunal on 19.01.2018 and came up for hearing for the first time on today that is 18.05.2021. The ld. Sr. DR for revenue again prayed for resto....