TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 396
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....e appeals, certain facts are common, the assessee has raised common grounds of appeal, therefore, with the consent of parties, all the appeals were clubbed, heard together and are decided by this consolidate order to avoid the conflicting decision. In the appeals for A.Y. 2012-13 to 2016-17, the assessee has challenged the validity of penalty levied under Section 271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 and 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 134/Srt/2022 for A.Y. 2012-13 is treated as 'lead' case, wherein, the assessee has raised following grounds of appeal: "1. On the facts and....
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....ails. The Assessing Officer further noted that vide notice dated 03/12/2020, the date of compliance was fixed on 16/12/2020. The assessee sought adjournment and the date was fixed for compliance on 04/1/2021. On 04/01/2021, the case was further adjourned to 11/01/2021. The assessee defaulted in making compliance of notice dated 03/12/2020. The Assessing Officer issued notice under Section 274 r.w.s. 271(1)(b) of the Act dated 23/01/2021 asking the assessee as to why penalty be not levied for non-compliance of notice under Section 142 of the Act. The assessee filed its reply as recorded in para 4 of penalty order. In the reply, the assessee stated that in the said notice, the assessee requested to provide reasons for issuing direction for Sp....
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....e delay in filing such adjournment application was due to Covid-19 pandemic and every one was undertaking proper safety measures. The auditor of assessee was having work load of audit work due to Covid-19 pandemic. Such action should not be considered as non-compliance. The assessee cooperated in assessment and replied all the questions and attended hearing. It is not the case that the assessment was completed under Section 144 for non-compliance. Once the assessment is completed and no addition is made, non-compliance is deemed to have been waived. The assessee relied on various case laws. 6. The ld. CIT(A) was considering the submissions of assessee has held that merely because complete details were filed by assessee during the assessmen....
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....ariation in the returned income for all the assessment years was made by Assessing Officer. 8. The ld. AR for the assessee submits that in December, 2020 and January, 2021 it was the pandemic period of severe Covid-19 infection. The Hon'ble Supreme Court in suo moto writ petition No. 3 of 2020, vide order dated 23/09/2021, which was which was extended from time to time it was directed for extension of period of limitation for compliance of various statutory provisions or for taking any remedial action, copy of order is placed on record. The ld. AR submits that due to Nation-wide severe pandemic infection, the assessee as well as his representative was taking proper care and caution and this fact was informed to the lower authorities. T....
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....by the ld. AR of the assessee including the decision of Hon'ble Supreme Court in Suo Moto Writ Petition No. 3/2020. We find that the Assessing Officer finalised the assessment order on 07/06/2021. While finalizing the assessment order, no variation in the returned income was made, thus accepted the return income. Moreover, the assessment was completed under Section 143(3) r.w.s. 153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee was not ....