TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1422
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....and the considering the affidavit of the assessee placed on record, I find that there was reasonable cause in the delayed filing of the appeal, the same is hereby condoned and the appeal is admitted for adjudication. 3. Briefly the facts of the case are that the assessment in this case was originally completed under section 144 r.w.s 147 at an assessed income of Rs. 47,00,000/- on account of unexplained money. Thereafter, the assessee carried the matter in appeal before the Tribunal and the matter was remanded back to AO for fresh adjudication. Thereafter, the assessment order was passed under section 147 r.w.s 254 r.w.s 144B again at an assessed income of Rs. 47,00,000/- on account of unexplained money. 4. During the course of assessment....
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....uly filed on 12/03/2022. It was accordingly submitted that it is incorrect on the part of the AO to hold that the assessee has not complied with any of the notices so issued by him. It was further submitted that the assessment in this case was completed under section 147 r.w.s 254 r.w.s 144B of the Act which means that the subsequent compliance were considered as good compliance by the AO and therefore there is no basis for levy of penalty. It was further submitted that the addition so made in the quantum proceedings have since been deleted by the ld CIT(A) and even on this account, the penalty so levied be deleted. 7. Without prejudice to the aforesaid submissions, it was submitted that the penalty under section 271(1)(b) cannot be impose....
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.... assessee to comply with the notice under Section 143(2) of the Act, the remedy with the Assessing Officer lies with framing of "best judgement assessment" under the provisions of Section 144 of the Act and not to impose penalty under Section 271(1)(b) of the Act again and again. In this view of the 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. Further, reliance was placed on the decision of the Coordinate Jaipur Benches in ca....
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....e the assessee has committed a default of noncompliance of the information sought by the AO then issuing repeated notices by the AO seeking same information would not multiply the default. Therefore, even if the AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. As regards the explanation of the assessee for explaining the cause of noncompliance, we find that except the last notice dated 11.08.2017, the earlier 3 notices issued by the AO under section 142(1) were issued prior to the date of alleged transfer on 03.08.2017. Therefore, the said explanation of the assessee is without any substance or merits. Hence, in the facts and circumstances of th....
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....assessee admittedly didn't comply with the initial three notices, however, the latter two notices have been complied with as evident from the assessment order and therefore, the default is in terms of the non-compliance of the initial three notices. The explanation of the assessee in terms of non-compliance to these notices in terms of not conversant with the e-filing portal doesn't sound convincing, as rightly pointed out by the ld DR that where the assessee can file appeal before the Tribunal and has the necessary assistance from his Counsel, he cannot claim ignorance of the directions so given by the Tribunal by seeking further shelter/ignorance to access to the e-fling portal where the notices have been reflected and in any case, nothin....