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TMI Blog2021 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion that the default was willful. We find that the facts in the case under consideration to be identical to that of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust (supra) and in such a situation, we relying on the aforesaid decision held that penalty imposed u/s 271(1)(b) of the Act was not warranted more so, when the assessment order has been passed u/s 143(3) - Decided in favour of assessee. - ITA No. 5544/Del/2018 - - - Dated:- 6-9-2021 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER Assessee by : Shri Priyansh Jain, C.A. Revenue by : Ms. Rinku Singh, Sr. D.R. ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 11.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is contrary to law. 3. That the assessee craves the leave to add, alter or amend the grounds of appeal at any stage and all the grounds are without prejudice to each other. 4. Before us, Learned AR submitted that assessee had attended before the AO on various dates which is also evident from the noting made by the AO in the assessment order which states about the AR of the assessee attending the proceedings. He therefore submitted that in such a situation the imposition of penalty was not justified for the non compliance. He further pointed to the assessment order and submitted that the order has been passed under section 143(3) and not under section 144 of the Act, meaning thereby that subsequent compliance in assessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record. The issue in the present ground is with respect of levy of penalty u/s 271(1)(b) for non-compliance to the notice issued u/s 142(1) of the Act. It is an undisputed fact that the assessment order for A.Y. 2015-16 has been passed u/s 143(3) of the Act. We find that the Co-ordinate Bench of Tribunal in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust (Supra) has held that when the order is passed under section 143(3) of the Act and not under section 144 of the Act, it would mean that subsequent compliance in assessment proceedings are considered to be a good compliance and defaults committed earlier are ignored by Assessing Officer and in such circumstances, there could be no reason to come to the conclusion that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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