2022 (1) TMI 589

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....he assessee is directed against the order dated 29/07/2021 of ld. CIT(A), National Faceless Appeal Centre, Delhi (NFAC) for the A.Y. 2011-12. The assessee has raised following grounds of appeal: "1. The impugned penalty order u/s. 271(1)(b) dated 27/06/2019 as well as the notice u/s. 271(1)(b) is bad in law, illegal and on facts of the case, for want of jurisdiction, barred by limitation ....

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.... ITO, Ward 3(3), Guwahati on 13/01/2012. A copy of the return of income is placed at page No. 1 of the paper book and thus the ld. AR has submitted that the assessee filed return of income which was not considered by the A.O. while issuing the notice U/s 148 of the Act which is issued on the presumption that the assessee has not filed any return of income. The ld. AR has further submitted that sin....

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....ssee. 3. On the other hand, the ld. DR has submitted that the assessee has not filed his return of income with the jurisdictional ITO but unilaterally chose to file the return with the ITO, Ward 3(3), Guwahati who has no jurisdiction to assess the income of the assessee. Thus, wrong filing of return of income cannot be a ground for non-compliance of notices issued by the A.O. She has relied upo....

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....aid return was not filed with the A.O. having jurisdiction of the assessee but since the assessee has shifted from Jaipur to Guwahati and also filed the return of income, therefore, it amounts to a bonafide and reasonable explanation for non-compliance of the notices issued by the A.O. U/s 142(1) of the Act for which the A.O. has levied the penalty of Rs. 10,000/- U/s 271(1)(b) of the Act. By cons....