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TMI Blog2018 (7) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... non compliance of notice under section 148 is not valid and the same is deleted. As regards the penalty levied for non compliance of notice under section 142(1), we find that the assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee. Hence when the notice issued under section 142(1) was not served upon the assessee, and the AO has not conducted further enquiry regarding the current address of the assessee then in the facts and circumstances of the case that the assessee had already furnished the current address in the quantum proceedings, the reasons explained by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment under section 147 read with section 144 of the IT Act on 23rd January, 2015 and initiated penalty proceedings under section 271(1)(b) by issuing a notice on 15.07.2015. The AO levied penalty of ₹ 10,000/- each for failure on notices issued under section 148 and 142(1) of the Act total amounting to ₹ 20,000/- vide order dated 31st July, 2015. The assessee challenged the action of the AO before the ld. CIT (A) but could not succeed. 3. Before us, the ld. A/R of the assessee has submitted that penalty under section 271(1)(b) can be imposed by the AO if he is satisfied that any person failed to comply with the notice under section 142(1) or under section 143(2) or directions issued under section 142(2A) of the Act. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelled. 3.1. On the other hand, the ld. D/R has submitted that despite repeated notices the assessee did not respond and appear in the assessment proceedings. Even in the penalty proceedings, nobody has appeared on behalf of the assessee and there is a report of the Inspector that the assesssee refused to receive the notice. She has further pointed out that the AO has levied the penalty for non compliance of statutory notice under section 142(1) as well as other show cause notice issued by the AO, therefore, it is not the case for levy of penalty for non compliance of notice under section 148 only but since the assessee has not complied with the notice issued under section 142(1) and other show cause notices, therefore, the AO has imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B, Jhotwara, Jaipur. We find that the current address of the assessee is mentioned in the order of the Tribunal in quantum appeal No. 530/JP/2017. As regards the penalty levied by the AO of ₹ 10,000/- for non compliance of notice under section 148, we find that the provisions of section 271(1)(b) cannot be invoked for non compliance of notice under section 148. The AO while passing the order under section 271(1)(b) has observed as under :- In such facts and circumstances I am satisfied that the assessee is liable to be penalized u/s 271(1)(b) of the I.T. Act, 1961 for non compliance of statutory notice issued u/s 148/142(1) and show cause notice issued of the I.T. Act, 1961 issued by this office on 31.05.2013, 30.04.2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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