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TMI Blog2024 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... y the AO which was later confirmed by ld. CIT(A). Keeping in view the facts and circumstances on record, delete the penalty levied by Assessing Officer against the assessee u/s 271(1)(b) which was later confirmed by ld. CIT(Appeals) as the assessee has shown reasonable cause for non compliance of notice issued by the AO u/s 142(1) during reassessment proceedings, and the case of the assessee is covered by Section 273B r.w.s. 271(1)(b), as section 271(1)(b) is subject to Section 273B. The assessee succeeds in this appeal. The appeal of the assessee is allowed. - Shri Ramit Kochar, Accountant Member For the Assessee : None (written submissions dated 20.08.2024 filed by the assessee) For the Revenue : Sh. Shailendra Srivastava, Sr. DR ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout decided this issue which is against the principle of natural justice and unjustified, Please be quashed. 3 That under the facts and circumstances of the case and in law, the learned CIT (Appeals) as well as Assessing officer has erred in not accepting the prevented by reasonable cause for noncompliance of notice under section 142(1) on 30/09/2020 which is against the principle of natural justice and unjustified, Please be quashed. 4. That under the facts and circumstances of the case and in law, the learned assessing officer has erred in imposing the penalty under section 271(1)(b) at Rs. 10,000/- on the grounds that the assessee has not challenged for initiation of penalty by raising in grounds of appeal in form No 35 against the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act 1961 imposed by the assessing officer as well as confirmed by the CIT(Appeals) 7 That under the facts and circumstances of the case, the Assessing Officer has erred in providing the opportunity before imposing the penalty and Learned ACI(Appeal) has also erred before deciding the appeal on this count, thus the order passed by the CIT(A) and as well as assessing Officer is against the Principe of natural justice and unjustifed 8 That the appellant reserves the right to craves leave to add/amend/any/all grounds of appeal before or at the time of hearing of the appeal. 9 That for these such other grounds that may be argued at time of hearing, the appellant prays that the appeal may please be allowed. 3. Brief facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee by holding that Hon ble Supreme Court as well as CBDT has only extended due date of statutory filing due to Covid-19 pandemic, but there is no exemption granted for levying of penalty for default of non-compliance of the statutory notices. Thus, as per ld. CIT(A), the assessee has not shown reasonable cause for non complying with the notice dated 30.09.2020 issued by the AO u/s 142(1) during re-assessment proceedings. Thus, penalty imposed by Assessing Officer was confirmed by learned CIT(A). 5. Aggrieved, the assessee filed second appeal with the Tribunal and none appeared on behalf of the assessee when this appeal was called for hearing. The assessee has, however, filed written submissions dated 20.08.2024, which are placed on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee did not filed any reply/response during penalty proceedings before the AO. The first appeal filed by the assessee with ld. CIT(Appeals) met with the dismissal of the said appeal by the ld. CIT(Appeals) despite the assessee raising the issue that the notice u/s. 142(1) was issued on 30.09.2020, which was a period covered by Covid-19 pandemic, and the non-compliance was mainly owing to outbreak of Covid-19 pandemic. The assessee has relied upon the order of Hon ble Supreme Court in Re Cognizance for Extension of Limitation in MA No. 21/2022 in MA No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020, order dated January 10, 2022. The assessee has also relied upon CBDT Press Release dated 17.09.2021, wherein Government has extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee will be out of clutches of the penalty u/s 271(1)(b). The assessee has submitted that there was an outbreak of Covid-19 pandemic, which brought human sufferings, disease and death across globe including India, and also life and liberty of the people were affected due to lockdowns imposed by Governments across globe including GOI and State Governments during the outbreak of Covid-19 disease, which was the cause for non compliance with notice dated 30.09.2020 issued by the AO u/s 142(1) during reassessment period. This period is unquestionably covered by Covid-19 pandemic, as even Hon ble Supreme Court excluded period from 15.03.2020 to 28.02.2022 owing to outbreak of Covid-19 pandemic from computing limitation period. The assessee did not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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