2024 (2) TMI 456

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....peal has been filed by the assessee against the order of ld. NFAC/CIT(A), New Delhi dated 10 .03.2023. 2. The assessee has raised the following grounds of appeal:- 1. The L d. CIT(A) has erred in confirming the Penalty of Rs. 30,000. 2. The or der of Ld. C IT(A) is against law and facts of case. 3. The AO completed the assessment u/s 143(3) of the I.T. Act on 17.12.2019 determining the total....

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.... to some internal problems in the organization between October and November, 2019, no reply could be filed during the assessment proceedings. Thereafter, once the issue got resolved in the organization, the replies were filed on 09.12.2019 before the AO for completing the assessment proceedings. There was no malafide intention to make any non compliance before the AO. 5.4 It is pertinent to note....

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.... appeal is hereby dismissed. 5.5 Accordingly, these grounds of appeal are treated as dismissed. 5. We find that notice u/s. 272(1)(d) issued for the default in the responding to the notices issued during assessment proceedings u/s. 142(1) dated 23.10.2013 for 30.10.2019, u/s. 142(1) dated 5.11.2019 for 8.11.2019 and u/s. 142(1) dated 20.11.2019 for 22.11.2019, reply to the penalty notice filed ....