2025 (3) TMI 1705

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.... the penalty order passed under section 272(1)(d) of the Act, for the assessment year 2017-18. 2. In this appeal, the assessee has raised the following grounds: - "1. On the facts and circumstances of the case, the learned CIT(A) erred in confirming the Penalty levied u/s.272A(1)(d) of the Act of Rs. 30,000 though there were sufficient and reasonable cause for non-attendance to the said notices. 2. a) On the facts and circumstances of the case, the learned CIT(A) erred in not fully considering the reasons for noncompliance of the notice during the assessment proceedings. b) The learned CIT(A) erred in not considering the fact that the appellant was staying at remote village having not internet facility and henc....

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....ted for non-compliance of the statutory notices issued under section 143(2)/section 142(1) of the Act. In response to the notice issued under section 272A(1)(d) of the Act, the assessee submitted that she could not respond to the statutory notices as she had gone to her village in Gujarat from 15/10/2019 to 23/12/2019, and did not have any computer facility to access the Income Tax Department's website. The AO, vide order dated 13/08/2021, disagreed with the submissions of the assessee and held that the assessee intentionally avoided complying with the statutory notices issued during the assessment proceedings. Accordingly, the AO levied a penalty of INR 50,000 (INR 10,000 for each default) under section 272A(1)(d) of the Act. 5. The lea....

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....andrakant Patel, an Indian Inhabitant of 58 years would like to solemnly affirmed and declared as under:- 1) I am aware of the facts of my case 2) My case was taken up for Scrutiny in the month of October to December, 2019. I had go on to native place for Diwali family gathering. Therefore, I was not in Mumbai during the said period 3) I had gone to Village-Kimbuva, Ta-Saraswati, Dis-Patan, North Gujarat, Pin- 384285. This place is very small village having no internet facility I was not having a smart phone on which e-mail can be verified, In view of that I had occasion to verify emails received on my e-mail ID. 4) I was also not having any regular Tax Consultant who can verify the notice s etc. on my Po....