2024 (2) TMI 456

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.... PER DR. B. R. R. KUMAR:- The present appeal 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....

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....gal on the facts of the case. The assessee has also mentioned that due 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 t....

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....tices issued u/s 142(1) of the I.T. Act. In view of the above, this ground of 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 8.11.20....