Para 7 - Penalty proceedings - E-Appeals Scheme, 2023

7. Penalty proceedings (1) The JCIT (Appeals) may, in the course of appeal proceedings, for non-compliance of any notice, direction or order issued under this Scheme on the part of the appellant or any other person, as the case may be, send a notice to the appellant or any other person for initiation of any penalty proceedings calling upon them to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (2) The appellant or any other person, as the case may be, shall furnish a response to the show-cause notice referred to in sub-paragraph (1) of this paragraph or in sub-clause (e) of clause (IX) of sub-paragraph (1) of paragraph 6, within the date and time specified in such notice or such extended date and time as may be allowed on the basis of application made in this behalf, to the JCIT (Appeals). (3) The JCIT (Appeals) shall, after taking into account all the relevant material available on the record, including the response furnished, if any, by the appellant or any other person, as the case may be, (a) prepare a penalty order and serve a copy of such order after digitally signing the same; or (b) for reasons to be recorded in writing, drop the penalty and send an intimation thereof, to the appellant or any other person, as the case may be, and the Assessing Officer, for such action as may be required under the Act.