2021 (9) TMI 296

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....RDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 11.06.2018 passed by the Commissioner of Income Tax (Appeals)-3, Delhi relating to Assessment Year 2015-16. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is a company which stated to be engaged in the business of transporation, booking and delive....

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....: "1. That in any case and in any view of the matter, action of Learned CIT(A) in confirming the action of Ld AO in imposing penalty u/s 271(1)(b), is bad in law and against the facts and circumstances of the case. 2. That having regard to the facts and circumstances of the case, Ld CIT(A) has erred in law and on facts in not quashing the penalty order passed by Ld AO as the impu....

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....ompliance and defaults committed earlier were ignored by Assessing Officer and in such a situation, no penalty u/s 271(1)(b) is leviable. For the aforesaid proposition, he placed reliance on the decision of the Tribunal in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del). He also placed reliance on the other decisions placed in the paper....

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....assessee for not making compliance before the AO and in such a situation the penalty levied u/s 271(1)(b) of the Act is justified. She thus supported the order of lower authorities. 6. We have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect of levy of penalty u/s 271(1)(b) for non-compliance to the notice issued u/s 142(....