2026 (3) TMI 58

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....1. The order of Learned Commissioner of Income. Tax (Appeals), NFAC, Delhi, in so far it against the appellant, is oppsed to law. facts, equity, weight and evidence, facts and circumstances of the case. 2. On the facts and circumstances of the cases and provision of the law, the honorable commissioner of Income tax (Appeal) erred in confirming the penalty imposed by assessing officer u/s 271(1)(b) of Rs 20,000/- without considering our written submission filed during the appeal proceedings. 3. The Appellant prays/craves leave to add, amend, alter any ground of Appeal in the interest of Justice and Equity at the time of hearing." 2. The brief facts of the case are that the assessee is running a school and the same has be....

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....heir response on 19/03/2024 and 08/05/2024. 4. The assessee submitted their reply and informed that because of the pressure of work i.e. the admission work, they have not verified the emails and therefore the reply could not be filed for the above said notices and also informed that all the details were furnished before the AO including the return of income and therefore submitted that the penalty u/s. 271(1)(b) of the Act need not be levied. The AO had not accepted the said plea and confirmed the penalty u/s. 271(1)(b) of the Act. As against the said order, the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) had confirmed the penalty levied u/s. 271(1)(b) of the Act. 5. The assessee is in appeal before this Tribunal agai....

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....ute has given discretionary powers to the assessing officer to levy penalty by considering the reasons given by the assessee and therefore the word "may" has been used in the said provision. We have also considered the orders of the Coordinate Bench which was relied on by the Ld.AR. In the said orders relied on by the Ld.AR, in which penalty levied by the AO has been deleted for the reason that the assessment has not been made u/s. 144 of the Act which means that the assessee had subsequently participated in the assessment proceedings and therefore the penalty u/s. 271(1)(b) of the Act need not be imposed. The Hon'ble Chennai Tribunal in ITA No. 2104/Mds/2012 dated 08/03/2013 had taken such a view. Similarly, the Hon'ble Surat Tribunal also....