2022 (9) TMI 1696

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....epartment : Shri Manoj Sinha ORDER PER AMIT SHUKLA (JM): 1. The aforesaid appeal has been filed by the assessee against order dated 29.06.2022 passed by Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short 'Ld. CIT(A)') in relation to the penalty proceedings u/s 271(1)(b) of the Income Tax Act, 1961 (in short 'the Act') for Assessment Year ....

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....cer has made the addition of Rs.14,12,050/- in the name of non-existent company on 20.12.2019. From the perusal of penalty order it is seen that the Assessing Officer has noted that notice u/s 142(1) of the Act was issued on 09.07.2019 wherein assessee was required to furnish online submission within time limit, however, assessee failed to comply with such notice. Accordingly, he issued show cause....

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....grounds and on the facts and circumstances of the facts and in law, the ld. NFAC CIT(A) ought to have considered that the assessee has replied to every notice issued by the ld. AO and there is not a single instance of missing reply to AO's notices. The details are as under, which were submitted to ld. NFAC CIT (A) with copies online submissions and acknowledgements as below, hence no penalty u....