2025 (12) TMI 727

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.... ORDER Per, Dr. Arjun Lal Saini, AM; Captioned appeal filed by the assessee, pertaining to Assessment Year 2022-23, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 23/06/2025, which in turn arises out of an order passed by the....

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....16.01.2024 respectively, which all remained un-complied with. Hence, penalty proceedings u/s. 272A(1)(d) was initiated on dated 19/03/2024 for non-compliance of notice u/s. 142(1) of the Income tax Act, 1961. During the course of penalty proceedings, the assessee did not comply any of the show- cause notices, as well as the assessee did not comply with notices u/s. 142(1) of the Act, which were is....

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....t current penal proceedings. Therefore, the assessee is held to be in default u/s. 272A(1)(d) of the Income tax Act, 1961 for non-compliance of notice u/s. 142(1) of the Income tax Act, 1961 issued on 14.08.2023, 25.09.2023 & 16.01.2024 respectively for the A.Y. 2022-23. Hence, a penalty of Rs. 30,000/-, u/s. 272A(1)(d) of the Income tax Act, 1961 was imposed on the assessee. 4. Aggrieved by th....

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....imposed on account of three defaults, committed by the assessee. 7. I have heard both the parties and perused the material available on record. I note that the assessment order was passed by the assessing officer u/s. 144 r.w.s. 144B of the Income Tax Act, 1961 for assessment year (AY) 2022-23, vide order dated 19.03.2024. Since, the assessment order itself has been framed u/s. 144 of the Act, ....