TaxTMI 
TaxTMI 
2023 (9) TMI 323
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....i / Assessing Officer under section 271(1)(b) of the Income Tax Act, 1961 (in short 'the Act'), dated 23.02.2022. 2. The grounds of appeal raised by the assessee are as follows:- "1. On the facts and circumstances of the case as well as law on the subject, the Learned CIT(A) NFAC DELHI erred in confirming the penalty levied by the learned A.O to the tune of Rs. 10,000/- without considering the facts of the case, favourably." 3. At the outset Learned Counsel for the assessee submitted that during the assessment stage, Assessing Officer issued various notices and the compliance of which are given below: S.No Description Date of issue Remarks 1 Notice u/s 148 29,.03.2019 Filed return of income 19/04/2019 2 Notice u/s 143(2....
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....d e-mail she filed reply on 21.11.2019. Therefore, Ld. Counsel contended that no any notice remained unattended on the part of assessee hence assessee has attended entire notice therefore penalty should not be levied u/s 271(1)(b) of the Act. The Ld. Counsel also pointed out that statutory notice u/s 143(2) dated 06.08.2019 was issued to assessee before furnishing reasons recorded u/s 147 of the Act to the assessee and therefore assessee was not able to reply such notice. 4. On the other hand, Ld. Senior DR for the Revenue submitted that assessee did not make any compliance of notice issued u/s 142(1) of the Act dated 07.11.2019 and 14.11.2019, therefore penalty should be imposed on assessee for non-compliance. 5. We have heard both the s....
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.... out of two notices and submitted her reply on 21.11.2019 before the Assessing Officer. Therefore, we note that last notice u/s 142(1) was issued on 14.11.2019 and assessee after six days, filed her reply to Assessing Officer on 21.11.2019. Therefore there is sufficient compliance made on the part of assessee. The Ld. Counsel has also submitted the reasons for non-compliance which is mentioned in page 1 and 2 of the paper book. 6. We have gone through the sequence of events as narrated by the assessee and note that in response to notice issued by Assessing Officer u/s 142(1) on 07.11.2019 and 14.11.2019 the Assessing Officer has not given reasonable time to assessee to reply. The above sequence of events established that assessee was co-op....