2023 (8) TMI 923

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....y Kumar, Sr. D.R ORDER PER WASEEM AHMED ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Ahmedabad, (in short "Ld.CIT(A)") arising in the matter of penalty order passed under s. 271(1)(b) of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment....

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....ed an appeal before the Ld. CIT(A), who confirmed the order of the AO. 5. Aggrieved by this, the assessee has come up in appeal before us. 6. The ld. AR before us submitted that none of the notice was received by the assessee and so no compliance was made. According to the ld. AR, there was no intention of the assessee for non-compliance of the notices issued upon it. 7. On other hand, th....

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....pearing on the different dates of hearing before the Assessing Officer in response to notice issued under Section 143(2) of the Act. However, we find that the default is same and, therefore, penalty of Rs. 10,000/- could be imposed for the first default made by the assessee in this regard. The penalty under Section 271(1)(b) could not be imposed for each and every notice issued under Section 143(2....

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....e matter, we restrict the penalty levied under Section 271(1)(b) of the Act to the first default of the assessee in not complying with the notice under Section 143(2) of the Act. Accordingly, the penalty imposed is restricted to Rs. 10,000/- as against Rs. 50,000/- confirmed by the learned CIT(A). The grounds of appeal of the assessee are thus partly allowed. 8.1 Respectfully following the afor....