2022 (3) TMI 713

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.... appearing on behalf of the assessee submitted that penalty has been levied by the Assessing Officer for assessee's non-compliance to the notice issued under section 142(1) of the Act. The ld. Authorized Representative of the assessee submitted that the said notice was issued to the assessee electronically. The assessee was not carrying out any business activity, therefore, was operating with minimal employees during the relevant period. This fact is also evident from para - 4 of the assessment order dated 27/12/2019 for the impugned assessment year. The Department was gradually moving towards faceless assessment /e-assessment and hence, stopped physical serving notices to the asessees in the year 2019. This being the first year of online i....

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....e deliberately failed to appear before the Assessing Officer. The explanation furnished by the assessee for non-appearance before the Assessing Officer is an after thought. No such explanation was furnished by the assessee before the Assessing Officer. 4. We have heard the submissions made by rival sides. The Assessing Officer vide order dated 21/12/2019 has levied penalty of Rs. 10,000/- under section 272A(1)(d) of the Act for non-compliance of the notice issued under section. 142(1) of the Act. Undisputedly, no explanation was furnished by the assessee before the Assessing Officer for non-compliance of the notice under section 142(1) of the Act. As per the contentions of ld. Authorized Representative of the assessee, the notice under s....