2025 (4) TMI 2045

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....ami Manivasagam, JCIT ORDER PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2020-21 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter "CIT(A)"] dated 31.01.2024. 2. There is a delay of 382 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for del....

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....rtain details. However, the assessee did not submit the required details. The A.O issued another notice on 23.12.2021, which also remained non-complied. The A.O thereafter initiated penalty 272A(1)(d) of the Act for failure to comply with the notices, by issuing a notice on 20.03.2020. The assessee again failed to make any submission. Consequently, the A.O levied a penalty of Rs. 30,000/- for non ....