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TMI Blog2022 (10) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is hereby dismissed. - ITA No. 75/Rjt/2020 - - - Dated:- 7-10-2022 - Shri Waseem Ahmed , Accountant Member And Shri T. R. Senthil Kumar , Judicial Member Appellant by : Written Submission Respondent by : Shri B. D. Gupta , Sr. D. R. ORDER PER : T. R. SENTHIL KUMAR , JUDICIAL MEMBER : - This appeal is filed by the Assessee against the order dated 10.02.2020 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot as against confirming of penalty levied u/s. 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) relating to the Assessment Year (A.Y) 2011-12. 2. The brief facts of the case is that the assessee is an individual who was not filed the Return of Income for the Assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that medically not fit to make compliance to the notice issued by the A.O. and requested to delete the penalty. The Ld. CIT(A) called for a remand report from the Assessing Officer and thereafter confirm the penalty levy of penalty is as follows: Brief facts of the case are that notice u/s 148 and 142(1) as mentioned in Para 2 of the penalty order were not complied by assessee. One of the notices i.e. notice u/s 142(1) dated 05.08.2016 was received back 'with comments refused to accept . In these facts and circumstances of the case AO has levied penalty of Rs. 10,000/- with respect to one notice u/s 142(1) dated 31.05.2016. The assessee contended that the impugned notice dated 31.05.2016 was not issued/served the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te submitted to the Ld. CIT(A) and therefore requested to delete the penalty. 5. Per contra Ld. D.R. appearing for the Revenue submitted that though the assessee has not responded to the u/s. 148 notices and other notices, the minimum penalty of Rs. 10,000/- only levied by the A.O. The assessee neither responded to the notices nor filed any adjournment letter before the A.O. Therefore it is a clear cut case of levying penalty for non-compliance of the notice issued by the A.O. u/s. 271(1)(b) of the Act. 6. We have given our thoughtful consideration and perused the materials available on record including the written submission filed by the assessee. Ld. CIT(A) confirm the levy of penalty after calling for the remand report from the A.O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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