In the Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi
Case Number: ITA 1698/DEL/2021
Appellant: Vaibhav Kumar, Shamli
Respondent: ITO, Ward-1(5), Shamli
Assessment Year: 2011-12
Order Type: Final Tribunal Order
Date of Order: 2023-04-25
Pronounced On: 2023-04-25
The present appeal is filed by Vaibhav Kumar, feeling aggrieved by the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.09.2021 for the assessment year 2011-12 in sustaining the penalty levied under section 271(1)(b) of the Income Tax Act, 1961.
This case involves the levy of a penalty under section 271(1)(b) of the Income Tax Act for non-compliance with notices issued under sections 142(1) and 144. The Assessing Officer (AO) levied a penalty of Rs. 10,000 for the default of several notices.
The appellant contended that the penalty was levied without specifying which default it pertained to and relied on the decision of the Jodhpur Bench of the Tribunal in the case of Babulal vs. DCIT [91 TTJ 368], which held that a penalty could not be levied for multiple defaults mentioned in the penalty notice without specifying the exact default.
The Learned Senior Departmental Representative (Sr. DR) argued that the appellant failed to comply with various notices on several occasions, as recorded by the AO in the penalty order. The penalty was ultimately levied for non-compliance with the notice under section 142(1) dated 01/10/2018.
The tribunal noted that several notices were issued under sections 142(1) and 144, and the appellant did not comply with these notices. The penalty order clearly mentioned the penalty for non-compliance with the notice under section 142(1)/144 dated 01/10/2018.
The appellant did not furnish any reply explaining why the notices were not complied with and did not respond to the show cause notice issued by the AO. There was no compliance by the appellant before the CIT(Appeals) or the tribunal.
In the absence of any justifiable explanation and reasonable cause from the appellant, the tribunal upheld the penalty levied under section 271(1)(b) of the Income Tax Act by the AO and sustained the order of the CIT(Appeals).
Order Pronounced in the Open Court on 25/04/2023.
Judicial Member: Shri Challa Nagendra Prasad
Accountant Member: Dr. B.R.R. Kumar
Date: 25/04/2023
Copy of order sent to:
By order
Assistant Registrar, ITAT: Delhi Benches-Delhi
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