9911796707
TMI Blog2024 (5) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 26.06.2023 for the assessment year 2014-15. 2. Grounds of appeal taken by the assessee read as under :- "1. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in law and facts in confirming penalty imposed of Rs. 10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming penalty imposed of Rs. 10,000/- u/s 271(1)(b) of the Act even though the Ld. AO has framed assessment u/s 147 r.w.s. 143(3) instead of 144 of the Act, which implies that subsequent compliances made by the appellant were considered as good compliance and the defaults committed earlier were ignored by him." 3. Brief facts of the case are captured from the submissions of the assessee mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant vide letter dated 08.11.2019 requested the Ld. AO to adjourn the hearing as her authorized representative was out of Delhi to attend the marriage function of his relative. 5. Subsequently, the ld. Assessing Officer issued notice under section 274 r.w.s. 271(1)(b) of the Income Tax Act, 1961 dated 12.11.2019 and 13.05.2021 and asked the appellant to show cause as to why an order imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty of Rs. 10,000/- under section 271(1)(b) of the Act, vide order dated 06.07.2021 for failure to comply with the notice issued under section 142(1) of the Income Tax Act, 1961 dated 06.11.2019 and alleged in the impugned order." 4. Against this levy of penalty, assessee appealed before the ld. CIT(A) who confirmed the same. 5. Against this order, assessee has filed appeal before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee's conduct is not found to be contumacious. In our considered opinion, the conduct of the assessee in this case is not contumacious. Accordingly, in the background of the facts and circumstances of the case, we set aside the orders of the authorities below and delete the penalty levied of Rs. 10,000/-. 7. In the result, the appeal of the assessee is allowed. Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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