2026 (5) TMI 952

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.... S Rama Rao, Advocate (HYBRID) For the Revenue : Dr. Aparna Villuri, Sr AR ORDER PER OMKARESHWAR CHIDARA, AM: In the above cited appeal, the learned Assessing Officer [hereinafter in short "Ld.AO"] levied a penalty of Rs. 30,000/- under section 271(1)(b) of Income Tax Act, 1961 [in short "the Act"] for non-compliance to notices issued under section 142(1) of the Act dated 29.11.2023, 1....

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....at Rs. 30,000/-. 2. Aggrieved by the order of penalty, the Ld. A.O. filed an appeal before the Ld. Commissioner of Income-tax [hereinafter in short "Ld.CIT(A)"] and the Ld.CIT(A) vide his order under section 250 of the Act dated 17.04.2025 concurred with the view of the Ld. A.O. and confirmed the penalty levied by the Ld. A.O. Consequently, the appeal of the assessee was dismissed by the Ld.CIT....

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.... no legal foundation and it cannot be sustained. Since this is an issue which does not require any fresh verification of facts and all the details are already available on record, this additional ground may be taken on record and adjudicated, Ld. AR of the appellant submitted before the Bench. 4. The Learned Departmental Representative [hereinafter in short "Ld.DR"] has mentioned that the penal....

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....tion 148 of the Act or 143(3) of the Act. The Ld. AR of the appellant did not dispute the fact that the assessee did not respond to the notices issued by the Revenue nor did he argue anything about the "reasonable cause" for not responding to the notices issued under section 142(1) of the Act. Since the issue under appeal is only with respect to levy of penalty for non-compliance of notices issued....