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TMI Blog2022 (7) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... anical way. Hence, the penalty levied by assessing officer of Rs. 10,000/- is deleted. In the result, the grounds of appeal raised by the assessee is allowed. - ITA No.51/SRT/2021 - - - Dated:- 26-7-2022 - Shri Pawan Singh, Judicial Member And Dr Arjun Lal Saini, Accountant Member For the Assessee : None For the Revenue : Shri Abhishek Gautam, Sr-DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. National Faceless Appeal Centre (NFAC)/Ld. CIT(A) dated 13.04.2021 for assessment year (AY) 2012-13, which in turn arises out penalty levied under section 271(1)(b) of the Income Tax Act, 1961 ( the Act ) vide order dated 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not valid order. 6. CIT(A) grossly erred for confirming penalty u/s 271(1)(b) that assessment order has been passed by Dy. Commissioner of Incometax, Circle 1(1)(1), Surat and penalty imposed by I.T.O.Ward-1(1)(2), Surat which is completely wrong. 7. A.O as well as CIT (Appeals) did not consider the fact that once appellant came to know about the notice u/s 148 of the Act filed return and details had been provided as and when asked for. So, penalty u/s 271(1)(b) cannot be levied when order passed u/s 143(3) and not u/s 144 of the Act. 2. Brief facts of the case as extracted from the order of lower authorities are that assessee is a private limited company engaged in business of computer software and call centre related service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate proceedings the assessee failed to respond their notices and had not file any response. Further aggrieved the has filed present appeal before the Tribunal. 4. None has appeared on behalf of assessee, on perusal of record, we find that the assessee has already filed written submission with the record on 20.04.2022, therefore, we proceeded to decide the appeal on the basis oral submission of Ld. Senior Departmental Representative (Sr. DR) for the Revenue and the materials available on record in the form of assessee s written submission. The Ld. Sr DR for the revenue supported the order of lower authorities And would submit that the attitude of the assessee is always of non-cooperative and no proper compliance was made in response to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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