2025 (3) TMI 1907

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....ani, AR For the Revenue : Ms. Ketaki Desai, Sr. DR ORDER PER MAKARAND V. MAHADEOKAR, AM: This appeal by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as "CIT(A)"], dated 21.06.2024, confirming the penalty of Rs. 30,000/- levied by the Assessing Officer [hereinafter referred to as "AO"] under Section 2....

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....iance with the statutory notices. 3. The assessee challenged the penalty before the CIT(A), contending that the notices were not received at the registered address of the company and the assessment proceedings were conducted ex-parte, without the assessee having knowledge of the same. The CIT(A) dismissed the appeal, holding that notices were served electronically through the e-filing portal, a....

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.... The Director of the assessee company filed an affidavit stating that they have not received any notice and they were not aware about the assessment proceedings. 6. The Departmental Representative (DR), on the other hand, stated that as per the scheme of faceless assessment the notices are issued online by mail and therefore there is no question of non-receipt of notices. 7. We have carefull....

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....e statutory notices issued under Section 142(1) of the Act. 7.2. However, while the failure to respond to statutory notices warrants the levy of penalty, the imposition of separate penalties for each instance of default is not justified. The Co-ordinate Bench in the case of Smt. Rekha Rani (ITA No. 6131/Del/2013) has held that penalty under Section 271(1)(b) of the Act cannot be imposed repeate....