9911796707
TMI Blog2024 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 (hereinafter referred to as "the Act"), dated 02.02.2021. 2. The grounds of appeal raised by the assessee are as follows: "1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in levying penalty of Rs. 10,000/- u/s 271(1)(b) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition 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. The appeal filed by the assessee for assessment year 2013-14, is barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good and sufficient reasons, therefore, pray that the delay in filing the appeal should be condoned and the appeal should be treated as filed within the allowed time." 4. Based on the contents narrated in the petition for condonation of delay, the Ld. Counsel for the assessee argued that first of all the assessee is a minor hence no proceedings can be initiated on him. Secondly, the assessee has explained the sufficient cause of delay and reason to condone the delay, therefore delay may be condoned. 5. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submitted that assessee has failed to explain the sufficient cause / reason, therefore delay should not be condoned on such flimsy reasons and appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a non-compliance on the part of the assessee; therefore penalty should be imposed on the assessee for non-compliance of notice under section 142(1) of the Act and it should not be waived, simply because the assessee is a minor. 12. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the facts of the case including the findings of the ld. CIT(A) and other material brought on record. We note that ld Counsel for the assessee argued that assessee under consideration is a minor and assessment order was framed on the minor person without the consent of his guardian, which is not sustained in law, hence penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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