2022 (6) TMI 1537

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....his appeal in ITA No.1916/Mum/2021 for A.Y.2016-17 arises out of the order by the ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi in Order No. ITBA/NFAC/S/250/2021-22/1036138655(1) dated 04/10/2021 (ld. CIT(A) in short) in the matter of imposition of penalty u/s.271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as Act). 2. The only issue to be de....

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....g and levied penalty of Rs.10,000/- thereon vide order u/s.271(1)(b) of the Act dated 13/05/2019. This penalty was upheld by the ld. CIT(A). 3.1.We find that assessee had explained that the authorised representative was in Jalgaon on 29/05/2018 in connection with an audit assignment and accordingly, was not able to attend to the hearing on 29/05/2018. However, we find that assessee through its au....