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TMI Blog2023 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... was a severe Covid-19 pandemic period. However, thereafter the assessee made full compliance of various notices issued by AO and ultimately the explanation or submission furnished by assessee was accepted and passed assessment order. As decided in Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust [ 2007 (8) TMI 386 - ITAT DELHI-G ] held that where assessee had not complied with notice under Section 142(1) but assessment order was passed under Section 143(3) and not under Section 144, that meant that subsequent compliance in the assessment proceedings was considered as a good compliance and defaults committed earlier were ignored by Assessing Officer and, therefore, penalty under Section 271(1)(b) was not justified - thus direct the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 10,000/- U/s 271(1)(b) of the I.T . Act, 1961. 2. It is therefore prayed that the above penal ty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal. 3. Brief facts of the case are that a search and seizure action under Section 132 of the Act was carried out on 16/08/2018 in case of Pearl Group Surat. The assesse was also covered in the said search action. Consequent upon such search action, notice under Section 153A was issued to the assessee on 19/03/2020 to file return of income for A.Y. 2013-14. In response to notice under Section 153A, the assessee filed his re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. For non-compliance for 03/02/2021, the assessee stated that there was delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission of assessee held that on perusal of submissions of assessee he noticed that complete details were filed by assessee and subsequently assessment was finally passed under Section 143(3) r.w.s. 153A which proves that necessary compliance were eventually made before Assessing Officer. The ld. CIT(A) also note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2021. Before the ld. CIT(A), the assessee explained that there was reasonable cause for non-filing/response to the notice dated 03/02/2021, the ld. CIT(A), though accepted that complete details were filed by assessee, yet the penalty order for alleged single default, was passed in levying penalty of Rs. 10,000/-. The ld. AR by inviting my attention on the order of Hon ble Apex Court in Suo Moto Writ Petition No. 3/2020 dated 23/03/2020 which was modified from time to time and finally on 10/01/2022 directed to extend the period of limitation for various compliances from 15/03/2020 to 28/02/2022 before various forums /authorities. The ld. AR further submits that the Hon ble Supreme Court in Centaur Pharmaceuticals Limited and Others Vs Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DCIT ITA No. 134 to 140/Srt/2022 order dated 26/09/2022 Sanjaybhai Arjunbhai Patel Vs DCIT ITA No. 148 to 154/Srt/2022. Sanskruti Mega Structure Pvt. Ltd. Vs DCIT ITA No. 28/Srt/2018 order dated 19/05/2021, Shri Puremswarup Jethabhai Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018, Smt. Devyaniben P Patel Vs ACIT ITA No. 2658 to 2664/Ahd/2016 order dated 19/01/2018, Akhil Bhartiya Prathmik Shmshak Sangh Bhagwan Trust Vs ACIT (2008) 115 TTJ 419 (Delhi), Shibani Malhotra Vs ACIT 2022 ITL 409 (Delhi Trib), Smt. Swati Jigneshjain Vs ITO ITA No. 1971/Mum/2021 order dated 14/06/2022. 7. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehemently submitted that in February, 2021, it was a nationwide severe pandemic of Covid and everyone was taking proper care and caution, due to which the assessee could not make compliance of notice dated 03/02/2021. I find convincing force in the submission of ld. AR of the assessee that corresponding period during which the assessee could not make compliance of notice, issued by Assessing Officer was a severe Covid-19 pandemic period. However, thereafter the assessee made full compliance of various notices issued by Assessing officer and ultimately the explanation or submission furnished by assessee was accepted and passed assessment order. 9. I further find that Division Bench of Delhi Tribunal in Akhil Bhartiya Prathmik Shmshak San ..... X X X X Extracts X X X X X X X X Extracts X X X X
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