TaxTMI 
TaxTMI 
2022 (4) TMI 1385
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....n from six separate penalty order's passed by ld. Assessing Officer(hereinafter called "the AO") u/s 271(1)(b) of the 1961 Act, three each for assessment year(s) : 2014-15 and 2015- 16 respectively, for three different defaults allegedly committed by assessee in complying with three different notices issued by the AO u/s 142(1) of the Income-tax Act, 1961, for both the ay's: 2014-15 and 2015-16 respectively. Since all these six appeals involve similar/identical issue, all these six appeals were heard together and are disposed off by this common order. These six appeals were heard by Division Bench of Varanasi Circuit Bench of the tribunal in Physical mode in Open Court hearings. We shall take up first take up appeal filed by the assessee in ITA No. 152-154/VNS/2019, all three appeals filed for ay: 2014-15, and our decision in ITA No. 152-154/VNS/2019, for ay: 2014-15, shall apply mutatis mutandis to all the remaining three appeals in ITA no's 155-157/VNS/2019 for ay: 2015-16 respectively, as similar issues are involved in both the years with similar facts. 2. The grounds of appeal raised by assessee in memo of appeal filed with tribunal ITA no. 152/VNS/2019, for ay: 2014-15, reads....
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..... 153C to the assessee, which was claimed by AO to have been duly served on the assessee. The assessee was required to furnish return of income within 30 days from the date of service of aforesaid notice. The assessee did not file return of income in pursuance to the aforesaid notice issued by the AO. Thereafter, the AO issued notice dated 22. 06. 2018, u/s. 142(1) of the 1961 Act, for compliance on 09. 07. 2018, which was again not complied with by the assessee. The AO issued further notice dated 14. 09. 2018 u/s 142(1), for compliance on 24. 09. 2018, but again none attended on behalf of the assessee. The AO issued fresh notice dated 10. 10. 2018 u/s 142(1), for compliance on 16. 10. 2018, but again none attended on behalf of the assessee. The AO issued penalty notice dated 10. 10. 2018 u/s 271(1)(b) of the 1961 Act for failure to comply with notice dated 14. 09. 2018 u/s 142(1) issued by the AO to the assessee, the date of compliance in the penalty notice dated 10. 10. 2018 was fixed for 16. 10. 2018, but there was again no compliance by the assessee. The AO issued penalty notice dated 20. 11. 2018 u/s 271(1)(b) of the 1961 Act for failure to comply with notice dated 10. 10. 201....
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....-15 and 2015-16. In the three separate penalty order(s) passed by the AO u/s 271(1)(b) of the 1961 Act for ay: 2014-15, it is mentioned that notices under Section 142(1) of the Act were issued by the AO on 14. 09. 2018, 10. 10. 2018 and 06. 12. 2018 respectively, and the said notices were claimed by the AO to have been duly served on the assessee, but it is alleged by the AO that the assessee failed to comply with the notices on the date fixed for compliance and no replies were filed by the assessee. The assessee was issued show cause notices by the AO, as to why penalty be not levied u/s 271(1)(b), and the AO had claimed to have served these SCN's dated 10. 10. 2018, 20. 11. 2018 and 14. 12. 2018 on the assessee, but the AO has observed that there was no compliance by the assessee to the aforesaid show cause notice's(SCN's), which led AO to levy penalty of Rs. 10000 each u/s 271(1)(b) for each default in not complying with each notice issued u/s 142(1) of the 1961 Act, vide three separate penalty orders for ay: 2014-15, dated 01. 11. 2018, 03. 12. 2018 and 20. 12. 2018 respectively, for three separate default(s) made by assessee to comply with the three separate notices all issued....
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..../s 274 r. w. s 271(1)(b) was issued on 10. 10. 2018 for making compliance on 16. 10. 2018, this notice was served through E-mail. A perusal of the penalty order reveals that no compliance to this notice was made. (ii) The Appeal No. 10329/CIT(A)/VNS/2018-19 has been field against penalty order dated 03. 12. 2018 passed u/s 271(1)(b) of the IT Act passed for making non compliance to notice u/s 142(1) of the IT Act dated 10. 10. 2018 fixing the date of compliance on 16. 10. 2018. The show cause notice u/s 274 r. w. s. 271(1)(b) was issued on 20. 11. 2018 for making compliance on 26. 11;2018, this notice was served through E-mail. A perusal of penalty order reveals that no compliance to this notice was made,. (iii) The appeal No. 10330/CIT(A)/VNS/2018-19 has been filed against penalty order dated 20. 12. 2018 passed u/s 271(1)(b) of the IT Act passed for making non compliance to notice u/s 142(1) of the I T Act dated 06. 12. 2018 fixing the date of compliance on 10. 12. 2018. The show cause notice u/s 274 r. w. s. 271(1)(b) was issued on 14. 12. 20189 for making compliance on 17. 12. 2018, this notice was served through E-mail. A perusal of penalty order reveals that no complian....
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.... passed by the AO levying penalty u/s 271(1)(b) of Rs. 10000/- each for ay: 2014-15, were dismissed by ld. CIT(A) on the grounds that the appeal has been filed belatedly by the assessee, beyond the time prescribed u/s 249(2) of the 1961 Act, and no sufficient cause was shown by assessee for filing these appeals belatedly, and also that the assessee did not filed any condonation application before ld. CIT(A) requesting for condoning the delay. The ld. CIT(A) further observed based on the report called from the AO that all the three show cause notice's(SCN's) issued by the AO u/s 274 read with Section 271(1)(b) for ay: 2014-15, in all the three cases for which penalty was finally levied by the AO u/s 271(1)(b) vide separate penalty orders, were duly served on the assessee, while the assessee did not made any compliance to such SCN's. The ld. CIT(A) dismissed all the three appeals filed by the assessee for ay: 2014-15, vide common appellate order dated 15. 04. 2019 5. Aggrieved by the common appellate order passed by ld. CIT(A) dismissing all the three appeals filed by the assessee for ay: 2014-15, vide common appellate order dated 15. 04. 2019 for ay: 2014-15, the assessee has now f....
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.... these three appeals for ay: 2014-15 arises from three separate orders passed by the AO levying penalty of Rs. 10,000/- each u/s 271(1)(b) of the 1961 Act, and the first appeal(s) filed by the assessee against the AO orders levying penalty u/s 271(1)(b) stood dismissed by ld. CIT(A), as the assessee did not comply with the notices issued by the AO u/s 142(1) of the 1961 Act. It was submitted by ld. DR that the assessee filed appeal before ld. CIT(A) belatedly beyond the time prescribed u/s 249(2) of the 1961 Act. It was submitted that the assessee neither showed any sufficient cause before ld. CIT(A), for not filing appeal(s) in time, nor any condonation application(s) were filed. It was also submitted by ld. Sr. DR that the assessee did not appeared before the AO, during the course of assessment proceedings, and the assessment order was a best judgment assessment order passed u/s 153A read with Section 153C/144 of the 1961 Act. The ld. Sr. DR submitted that the assessee is relying on the appellate order dated 16. 10. 2019 passed by tribunal, for ay: 2012-13, 2013- 14 and 2016-17, wherein tribunal deleted penalty levied u/s 271(1)(b) of the 1961 Act, but the facts in those years ar....
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....fore ld. CIT(A). The ld. Sr. DR would also argue that substantial additions were made in ay: 2014- 15 in the hands of the assessee, vide assessment framed by the AO, based on incriminating material seized during search operations in the case of Genus group of cases, Moradabad, and the assessee did not co-operated in assessment proceedings as the assessee did not comply with the notices issued by the AO u/s 142(1) of the 1961 Act, which led to levying of penalty by AO u/s 271(1)(b) of the 1961 Act which is justifiable and needs to be upheld. In the alternative, the ld. Sr. DR submitted that the matter can be restored to the file of ld. CIT(A) for fresh adjudication, as the quantum appeals against assessment framed by the AO, are pending for disposal before ld. CIT(A). 5.3 The ld. Counsel for the assessee submitted in rejoinder, that in the cases decided by the tribunal for ay: 2012-13, 2013-14 and 2016-17, there were delay in filing of appeals as alleged by Revenue. The ld. Counsel for the assessee also submitted that quantum appeals against assessment framed by the AO, are pending for disposal before ld. CIT(A). It was submitted that facts in the impugned assessment year 2014-15 a....
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..... 07. 2018, but there was no compliance on part of the assessee. The AO issued further notice dated 14. 09. 2018 u/s 142(1), for compliance on 24. 09. 2018, but again none attended on behalf of the assessee. The AO issued fresh notice dated 10. 10. 2018 u/s 142(1), for compliance on 16. 10. 2018, but again none attended on behalf of the assessee. The AO issued penalty notice dated 10. 10. 2018 u/s 271(1)(b) of the 1961 Act for failure to comply with notice dated 14. 09. 2018 u/s 142(1) issued by the AO to the assessee, the date of compliance in the penalty notice dated 10. 10. 2018 was fixed for 16. 10. 2018, but there was again no compliance by the assessee. The AO issued penalty notice dated 20. 11. 2018 u/s 271(1)(b) of the 1961 Act for failure to comply with notice dated 10. 10. 2018 u/s 142(1) issued by the AO to the assessee, the date of compliance in the penalty notice dated 20. 11. 2018 was fixed for 26. 11. 2018, but there was again no compliance by the assessee. The AO again issued notice dated 20. 11. 2018 u/s 142(1) of the 1961 Act, fixing the date for compliance on 26. 11. 2018. The assessee filed power of attorney dated 21. 11. 2018 and Balance Sheet, Trading, Profit ....
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.... by the assessee. The assessee was issued three show cause notices(SCN's) by the AO for three different defaults for non compliance of three separate notices issued u/s 142(1) of the 1961 Act, for ay: 2014-15, as to why penalty be not levied u/s 271(1)(b), and the AO had claimed to have served these three separate SCN's on the assessee, but the AO has observed that there was no compliance by the assessee to the aforesaid three show cause notice's, which led AO to levy penalty of Rs. 10000 each u/s 271(1)(b), vide three separate orders for ay: 2014-15 dated 01. 11. 2018, 03. 12. 2018 and 20. 12. 2018 respectively, for three separate default(s) made by assessee to comply with the three separate notices all issued u/s 142(1) of the 1961 Act, dated 14. 09. 2018, 10. 10. 2018 and 06. 12. 2018 respectively. Till these three aforesaid separate penalty orders were passed by the AO u/s 271(1)(b), the assessee has not filed any return of income, in compliance to notice dated 22. 03. 2018 u/s 153C issued by the AO, requiring assessee to file return of income, with in 30 days of service of notice, nor any reply to questionnaires issued by the AO were filed by the assessee, except that the asse....
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....ssee is disputing to have even not received the solitary notice issued by the AO u/s 274 read with Section 271(1)(b) of the 1961 Act, before levying penalty u/s 271(1)(b). It is also clear from all the three penalty orders passed by ld. AO u/s 271(1)(b), for ay: 2014-15, that it was passed ex-parte, as the assessee never appeared before the AO and no submissions in its defense was filed by the assessee. The ld. CIT(A) did not admitted the appeal of the assessee, as the appeal was held to be filed by the assessee beyond the time allowed u/s 249(2) by ld. CIT(A), based on the report of the AO. The appellate order passed by ld. CIT(A) is reproduced above in this order, which is an order dismissing appeal of the assessee in limine due to non admission of appeal by ld CIT(A), without discussing the issue's in appeal on merits. The ld. CIT(A) observed that the assessee has neither shown sufficient cause for filing of its appeal belatedly beyond the time prescribed u/s 249(2), nor any application for condonation of appeal is filed by the assessee. We have observed from the Form No. 35 filed by the assessee with ld. CIT(A) which is placed on record in file, that it is claimed by the assess....