2023 (7) TMI 795

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Smt. Mahita Nair ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 21/02/2023, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2010-11, which i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the Assessing officer in response to show cause notice. 4. Having regard to facts of the case, provisions of law and judicial propositions, the levy of impugned penalty at Rs. 10,000/- is wholly unjusticiable and unlenable in law. 5. The appellant may please be permitted to raise any additional or alternative ground on or before hearing of appeal." 3. The only grievance of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edings under section 147 of the Act were initiated and notice under section 148 of the Act was issued. Subsequently, statutory notices under section 143(2) and section 142(1) of the Act were issued to the assessee with a request to attend the reassessment proceedings. However, the assessee could not comply with the same. The assessee also did not comply with the notices issued thereafter. Accordin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. 6. Before the learned CIT(A), the assessee submitted that the assessee appeared before the AO on 15/12/2017, and also filed a written reply to the notices issued during the assessment proceedings. However, the same was completely ignored by the AO and the assessment order was passed under section 144 read with section 147 of the Act. The learned CIT(A), vide impugned order, without controver....