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TMI Blog2024 (8) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ice u/s 142(1) were issued on 01.08.2019 and second notice on 23.09.2019 has been issued but the service date of such notice in the service column has been left blank, so, it is not clear whether the notice has at all been served on the assessee or not. Since, it is the case of imposition of penalty each failure has to be viewed and considered separately. In such cases, there should be separate penalty notices for each separate failure and in this case, there should have been two separate penalty proceedings for two separate defaults. But we find from the penalty order passed u/s 272A(1)(d) dated 03.08.2021 that a consolidated order of penalty has been passed in a consolidated manner for two separate defaults u/s 142(1) which cannot be term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The appellant is an agriculturist who not well aware of the provisions of the income tax act and electronic media (service of notice by mail ). 6. That appellant is an agriculturist and there is no justification for making the addition and imposing penalty and his income is below taxable limit. 3. Facts of the case are that in case of assessment proceedings notices were issued by the AO u/s 142(1) of the Act for compliance on 01.08.2019 and 23.09.2019, but there has been no compliance on the part of the assessee thereafter the assessment has been completed ex parte. 3.1 Penalty has been initiated u/s 272A(1)(d) of the Act 1961 for non-compliance of notices u/s 142(1) on the above two mentioned dates of hearing. 3.2 There was no complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of any such notice issued which is not in accordance with law and notice not served on the proper person then assessment would be illegal. On this issue, he relied upon the judgment of the Hon ble Karnataka High Court in the case of Doreswamaiah Sureshbabu Vs. NFAC, [2023] 155 taxmann.com 13 (Karnataka). 7. The ld. DR relies on the order of the ld. CIT(A) and submits that the penalty has been rightly imposed and prays for sustaining the order of the appellate authorities. 8. We have heard the rival submissions and considered the documents available on record. We find from the copy of the order sheet, submitted before us which is downloaded from the Income Tax Departmental portal, that notice u/s 142(1) were issued on 01.08.2019 and secon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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