Levy of Penalty u/s.271(1)(b) of the Income Tax Act

Last updated: 15 July 2021
Quick Summary
This case concerns appeals against a penalty of Rs. 10,000 levied under Section 271(1)(b) of the Income Tax Act for failing to attend a hearing. The appeals were dismissed by the CIT(Appeal) as the grounds didn't relate to the penalty. The Tribunal noted the assessee failed to attend hearings and provide a reasonable cause, but acknowledged the Income Tax Act as welfare legislation and aimed to provide an opportunity for the assessee to present their case.

Court :
ITAT Pune

Brief :
These three appeals preferred by the common assessee emanates from the common order of the Ld. CIT(Appeal)-2, Kolhapur dated 11.01.2018 for the assessment year 2008-09 as per the following common grounds of appeal on record : 

Citation :
ITA 693/PUN/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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