2026 (4) TMI 1630

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....he Revenue : Sri. N. Balusamy - JCIT ORDER PER PRASHANT MAHARISHI, VICE - PRESIDENT 1. ITA No. 2534/Bang/2025 is filed by Gaddeppa Santhosh (the assessee/appellant) against the appellate order passed by the National Faceless Appeal Centre, Delhi for assessment year 2015-16 dated 31st October 2025 wherein the assessee filed an appeal against the penalty order passed under Section 271(1)(b)....

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....h deposit added under Section 69A of the Act read with Section 115BBE of the Act. 3. During assessment proceedings the Assessing Officer noted that on three occasions, that is 21st September 2022, 19th October 2023 and 1st November 2022, the assessee did not comply with the notices issued under Section 142(1) of the Act. Therefore, the show cause notices were issued on 22nd February 2023 and 27....

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....re by an order dated 21st August 2023. 5. The assessee approached the learned CIT (the Appeal) wherein the assessee explained several reasons for non-appearance before the learned Assessing Officer and stated that there was a reasonable cause for failure to appear before him. The learned CIT (appeal) rejected all the contentions and confirmed the order of the learned AO. 6. Shri. Guruswamy, ....

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....he cash. Therefore, it is his claim that most of his business is cash. To meet the expenses also such as provision of salary etc. to his other pujari or team members he is also paying them in cash. As the assessee was not a taxpayer, he did not know anything about the income tax proceedings, was not having any access to the portal, he could not respond to the notices issued by the learned AO. On t....