9911796707
TMI Blog2019 (11) TMI 1754X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order u/s 143(3) and not under Sec. 144. Accordingly, it can safely be concluded that the subsequent compliances/furnishing of information by the assessee were held by the A.O to be good compliances and the defaults committed earlier were ignored by him. As observed by the ITAT, Delhi in the case of (i). Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust [ 2007 (8) TMI 386 - ITAT DELHI-G] and (ii). Globus Infoco Limited [ 2016 (6) TMI 1304 - ITAT DELHI] the framing of assessment under Sec. 143(3), though not conclusively, but to some extent would rule out the circumstances justifying imposition of any penalty u/s 271(1)(b). Accordingly, in the backdrop of our aforesaid observations, we are unable to subscribe to the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modify any of the grounds of appeal. 2. Briefly stated, the assessee had filed his return of income for A.Y 2014-15 on 30.06.2015, declaring a total income of Rs. 19,46,220/-. Return of income filed by the assessee was processed as such under Sec. 143(1) of the Act. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec. 143(2) of the Act. 3. As is discernible from the orders of the lower authorities, the A.O in the course of the assessment proceedings had issued a notice under Sec. 142(1), dated 08.08.2016, which is stated to have not been complied with by the assessee. Also, it is stated by the A.O, that the notices under Sec. 142(1) alongwith questionnaire which were subsequently issued to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite the fact that the A.O due to the non-compliance on the part of the assessee had initiated the aforesaid penalty proceedings, however, the assessee had even thereafter failed to furnish proper information as was called for in the course of the assessment proceedings. It was noticed by the CIT(A), that as the assessee had failed to furnish sufficient details, therefore, the A.O vide his order passed under Sec. 143(3), dated 02.12.2016 had made an addition of Rs.26,64,699/-. Observing, that as the assessee by adopting a non-cooperative attitude had failed to comply with the notice u/s 142(1), dated 08.08.2016, and also not furnished the complete details before the A.O despite repeated notices, including notice u/s 144, the CIT(A) uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 (received by the A.O on 19.10.2016), we find, that there is no whisper about the same at all in the aforesaid letter dated 24.10.2016 of the A.O. Apart therefrom, we also do not find any reference about seeking of adjournment by the assessee vide his letter dated 17.10.2016 (received by the A.O on 19.10.2016), in his order passed under Sec. 271(1)(b). In totality of the facts of the case, we are of the considered view that the assessee was never intimated about the fate of his letter dated 17.10.2016 (received by the A.O on 19.10.2016), insofar his request for adjourning the penalty proceedings under Sec. 274 r.w.s 271(1)(b) was concerned. In fact, it can safely be held that the assessee had remained divested of a sufficient opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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