2025 (9) TMI 172

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....havle- AR For the Revenue : Shri Akhilesh Srivastva - (DR) ORDER PER DR. DIPAK P. RIPOTE, AM: This is an Appeal filed by the Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250 of the Income Tax Act, 1961 for A.Y.2016-17 dated 29/10/2024 emanating from Penalty Order u/s. 271(1)(b) dated 19/02/2024. 2. Findings & Analysis : We have heard ....

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.... order u/s. 271(1)(b) dated 19.02.2024 assessee filed appeal before ld.CIT(A) with a delay. Assessee submitted before ld.CIT(A) that delay was caused on account of the Account Clerk of the assessee. In this case, the facts are that assessee has not complied notices u/s. 142(1) and 144 of the Act issued by ld. AO. Section 271(1)(b) of the Act is reproduced hereunder : "(b) has failed to co....