2023 (6) TMI 82

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....r, Sr. D. R.; ORDER PER C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-17 [hereinafter referred to CIT (Appeals)] New Delhi, dated 29.05.2019 for assessment year 2010-11. 2. The assessee has raised the following substantive ground of appeal:- "On the facts and in the circumstances of the case and in law the ld. CIT....

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....t Ld. CIT (Appeals) observed that "Section 273B does provide that penalty is not to be imposed if the assessee has reasonable cause for non- compliance." Thus, even according to the Ld. CIT (Appeals), if there was a reasonable cause for non-compliance, there would be room u/s 273B of the Act not to impose any penalty. The Ld. CIT (Appeals) observed in para 6.6 of the impugned order that "I find th....

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....rther fact of the preoccupation of the assessee in attending to his ailing father with the eventual demise of his father are all further facts constituting sufficient cause for condoning the penalty which has been missed out by the Ld. CIT (Appeals). It was submitted that the ground as raised be allowed and the penalty of Rs.40,000/- imposed u/s 271(1)(b) of the Act be deleted. 6. The ld. Counsel....

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....3. 11.10.2017 u/s 142(1) 17.10.2017 No compliance was made. 4. 07.11.2017 u/s 142(1) with final opportunity. 14.11.2017 No compliance was made. 5. 24.11.2017 u/s 142(1) along with show cause notice u/s 144. 30.11.2017 No compliance was made. It is also observed by the Assessing Officer that there was no compliance on the date of hearing though notice was sent through Speed Post. How....