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TMI Blog2024 (2) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment proceedings and thereafter, once the issue got resolved in the organization, the replies were filed on 09.12.2019 before the AO for completing the assessment proceedings - HELD THAT:- As notice u/s. 272(1)(d) issued for the default in the responding to the notices issued during assessment proceedings u/s. 142(1) dated 23.10.2013 for 30.10.2019, u/s. 142(1) dated 5.11.2019 for 8.11.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee has raised the following grounds of appeal:- 1. The L d. CIT(A) has erred in confirming the Penalty of Rs. 30,000. 2. The or der of Ld. C IT(A) is against law and facts of case. 3. The AO completed the assessment u/s 143(3) of the I.T. Act on 17.12.2019 determining the total income of Rs. 92,86,260/-. Subsequently, the AO levied penalty of Rs. 30,000/- u/s 272(1)(d) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be filed during the assessment proceedings. Thereafter, once the issue got resolved in the organization, the replies were filed on 09.12.2019 before the AO for completing the assessment proceedings. There was no malafide intention to make any non compliance before the AO. 5.4 It is pertinent to note that the assessee was issued various notices u/s 250 of the I.T. Act by the First Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. 5. We find that notice u/s. 272(1)(d) issued for the default in the responding to the notices issued during assessment proceedings u/s. 142(1) dated 23.10.2013 for 30.10.2019, u/s. 142(1) dated 5.11.2019 for 8.11.2019 and u/s. 142(1) dated 20.11.2019 for 22.11.2019, reply to the penalty notice filed on 10.12.2019 Stating that as no responsible person was available to file thee reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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