Kavita Chaudhary, Meerut V. ITO, Ward-1(3), Meerut

ITA 1317/DEL/2021

AI Insights

This case involves an appeal by Ms. Kavita Chaudhary against the penalty imposed by the Income Tax Officer, Ward 1(3), Meerut, for non-compliance with a notice under section 142(1) of the Income Tax Act, 1961. The notice, dated 28.09.2018, required the assessee to submit relevant papers and details, which she failed to do. The Assessing Officer imposed a penalty of Rs. 10,000, which was sustained by the CIT (Appeals). The Tribunal dismissed the appeal, noting the assessee's habitual non-compliance and failure to provide evidence of compliance or reasonable cause for non-compliance.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113136 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 16-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Assessment record
• Section: 148; 142(1); 250

Judgement Text

I.T.A. No. 1317/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” : DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 1317/Del/2021 िनधाᭅरणवषᭅ/ Assessment Years: 2011-12 Ms. Kavita Chaudhary, E-401, Palmgreen, Supertech, Delhi Road, Meerut, Uttar Pradesh – 250 002. बनाम Vs. Income Tax Officer, Ward : 1 (3), Meerut. PAN No. AEDPC5377H अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे / Department by : Shri Anuj Garg; Sr. D. R. सुनवाईकᳱतारीख/ Date of hearing : 17/02/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 11/04/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal I.T.A. No. 1317/Del/2021 2 Centre [NFAC] [hereinafter referred to CIT (Appeals)] New Delhi, dated 16.08.2021 for assessment year 2011-12 in sustaining the penalty levied under section 271(1)(b) of the Income Tax Act, 1961 (the Act). 2. In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was moved. The Assessing Officer passed penalty order under section 271(1)(b) of the Act on 5.11.2018 as the assessee had not made compliance to the notice issued under section 142(1) dated 28.09.2018, which was served on the assessee requiring the assessee to file relevant papers and details. However, it appears that the assessee did not comply to the said notice. The Assessing Officer levied penalty under section 271(1)(b) of the Act for non-compliance. 3. On appeal the ld. CIT (Appeals) sustained the penalty observing as under:- “The only issue in this appeal is the imposition of penalty u/s. 271(1)(b) for failure to comply with notices u/s. 142(1) on various dates i.e. on 15.05.2014, 14.08.2014, 02.09.2014. The appellant in his submission has stated that he was not at home and there was no authorized person to take the notice, there was no occasion to refuse to receive the notice. I have considered the submission ounting to R the appellant and perused the relevant Assessment Records. The A.O. had imposed penalty amounting to Rs.10,000/- on the appellant for not complying to notices u/s. 142(1) of the Income Tax Act, dated 28.09.2018 fixing hearing on 09.10.2018. The appellant in his grounds of appeals had taken the plea that no notices u/s. 148 /142(1) had been served on him. On verification from the records, it was found that the appellant had also not complied to show cause notices u/s. 271(1)(b) issued on 28.09.2018. The appellant it appears is a habitual I.T.A. No. 1317/Del/2021 3 non- complier. Therefore, considering the factual matrix of the case find no grounds to interfere with the order of the A.O. imposing penalty of Rs.10,000/- u/s. 271(1)(b) of the Income Tax Act, 1961. “ 4. The assessee could not prove that there was compliance or that there was no compliance before us with evidences. The assessee could not prove any reasonable cause for non- compliance of notice under section 142(1) of the Act dated 28.09.2018. Therefore, we see no infirmity in the order passed by the authorities below. The ground raised by the assessee is dismissed. 5. In the result, appeal filed by the assessee is dismissed. Order pronounced in the open court on : 11/04/2023. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 11/04/2023. *MEHTA* आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. आवेदक / Assessee 2. राज᭭व / Revenue 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ- अपील / CIT (A) I.T.A. No. 1317/Del/2021 4 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाडᭅ फाइल / Guard file. By order ASSISTANT REGISTRAR ITAT,New Delhi. Date of dictation 24.03.2023 Date on which the typed draft is placed before the dictating Member 28.03.2023 Date on which the typed draft is placed before the Other Member 11.04.2023 Date on which the approved draft comes to the Sr. PS/PS 11.04.2023 Date on which the fair order is placed before the Dictating Member for pronouncement 11.04.2023 Date on which the fair order comes back to the Sr. PS/PS 11.04.2023 Date on which the final order is uploaded on the website of ITAT 11.04.2023 Date on which the file goes to the Bench Clerk 11.04.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order