2025 (3) TMI 92

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..... itself is bad in law. It is not on record, any order is being passed against the rectification application. Regarding the hearing on 10-05-2023, the assessee sought for an adjournment for 10 days. Thus it is not the case of the assessee has not replied to the notices issued by the AO and failed to comply with the notices. Therefore A.O. was not correct in levying penalty u/s. 271(1)(b) - Appeal filed by the Assessee is allowed.
Dr. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member For the Assessee : Shri Mahesh Chhajed, A.R. For the Revenue : Shri Rignesh Das, Sr. D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against order dated 28.06.2024 passed by the Commissi .....

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..... nst the reopening of assessment proceedings 23.06.2022 Letter to provide personal hearing 30.08.2022 Order passed U/s 148A(d) of the Act 30.08.2022 Notice issued U/S 148 of the Act 13.12.2022 Appellant filed return in response to notice dated 30.08.2022 20.01.2023 Notice u/s 143(2) r.w.s 147 of the Act 20.01.2023 Notice u/s 142(1) of the Act 03.02.2023 Rectification application was filed before PC1T-3 and ITO .02.2023 Reply to notice dated 20.01.2023 10.05.2023 Show cause notice was issued 16.05.2023 Application for Adjournment filed in response to show cause notice 24-05-2023 Order u/s. 144 r.w.s. 144B of the Act 2.1. The Ld. AO held that there is failure of compliance to notice issued u/s. 142(1) of the Act dated 19 .....

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..... f the Act 7. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 5. We have heard the rival submissions and perused the materials available on record. It is seen from the list of Dates and Events, the assessee sought for details for reasons for reopening of assessment, however the same was not provided to the assessee in spite of reminders sent by the assessee. Further the assessee placed on record its rectification application filed u/s. 154 of the Act dated 06-02-2023 before the A.O. on the very same reopening of assessment and sanctioning obtained u/s. 151 of the Act, itself is bad in law. It is not on record, any order is being passed against the rectification application. Reg .....

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