9911796707
TMI Blog2023 (7) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the directors of the assessee company who were trying to escape from being put behind the bars on account of the same Thus sufficient cause has been adduced by the assessee for non-compliance to the notices, we hold that there is no case for levying penalty u/s 271(1)(b) - The penalty levied u/s 271(1)(b) of the Act is, therefore, directed to be deleted. Decided in favour of assessee. - ITA No. 15/Rjt/2022 - - - Dated:- 11-7-2023 - Mrs. Annapurna Gupta, Accountant Member And Mrs. Madhumita Roy, Judicial Member For the Assessee : Shri Samir Bhuptani, AR For the Revenue : Shri B.D. Gupta, Sr. DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: Present appeal has been filed by the assessee against the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1) alongwith s/c of penalty u/s 271(1)(b) 20.06.2016 By RPAD 01.07.2016 Not complied 2 142(1) alongwith s/c of penalty u/s 271(1)(b) 05.07.2016 By RPAD 19.07.2016 Not complied 3 142(1) alongwith s/c of penalty u/s 271(1)(b) 02.09.2016 By RPAD 16.09.2016 Not complied 4 142(1) alongwith s/c of penalty u/s 271(1)(b) 07.11.2016 By RPAD 22. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore him; but they were not considered by the order passed by the NFAC. As evidence, the copies of the reply filed to the ld. CIT(A) was filed before us and it was pointed out that he had received notices from the ld. CIT(A)-1, Rajkot for physical presence dated 03.04.2019 - placed before us at paper-book page no. 1, to which the assessee had filed reply reproduced before us at paper-book page nos. 2-67. He referred to the reply filed before the ld. CIT(A) pointing out that the assessee had adduced sufficient cause for non-compliance with the notices issued by the Assessing Officer for which the penalty was levied on him, pointing out that the assessee was in a bad financial position and was embroiled in numerous litigations both crimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verdue and the payment was also not being made to them and hence they have also initiated legal proceedings against the directors of the appellant-company. 1.3.7 Several complains have been lodged against the directors of the appellant company and FIR have been registered by the Police Department. 1.3.8 One of the business associate of the appellant-company committed suicide and the allegation was placed on director of the company. 1.3.9 Under these circumstances the directors were absconded from the city and were not contactable. 1.3.10 Police department also issued warrant on the name of the directors of the appellant-company. 1.3.11 The directors of the appellant-company moved anticipatory bail application before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eholding details, return of income of all sister concerns, bank statements, fixed assets details, TDS details and returns, GP details, expenditure ledgers etc. Thus, the appellant made level best efforts to comply to the notices and submit the required details. However, when the matter has reached beyond reach and when the criminal proceedings one by one commenced against the appellant, it was not possible for the directors of the appellant to stay in the town and hence to avoid the arrest they have been absconded and in the absence of directors and any other employee, accounting staff and any person who can gather the details and supply the same, it was not possible to comply with the notices. 6. Evidences of all the litigations were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to Rs. 50,000/- and taking note of the evidences also filed by the assessee, we find that there were sufficient reasons with the assessee for non-compliance with the notices. The notices, which were listed by the Assessing Officer as remaining uncomplied with by the assessee, pertained to the period June 2016 to November 2016. The assessee has adduced evidences before us showing that during this period there were FIRs lodged against the Directors of the company and they had moved anticipatory bail application before the Sessions Court which was rejected and the assessee had moved to the High Court both Hon ble Bombay High Court and Hon ble High Court of Gujarat. The assessee surely was deeply embroiled in litigations and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
