Penalty upheld under Income Tax Act Section 271(1)(b)

Upholding the levy of penalty u/s 271(1)(b) of the Income tax Act, 1961

Quick Summary

The Income Tax Appellate Tribunal has upheld a penalty of Rs. 10,000 levied under Section 271(1)(b) of the Income Tax Act, 1961. The penalty was imposed by the Assessing Officer because the assessee failed to appear for assessment and penalty proceedings, and did not provide any explanation for this non-compliance. The Tribunal found no grounds to interfere with the decision of the CIT(A) who had previously upheld the penalty.

Court :
ITAT Delhi

Brief :
This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] � 13, New Delhi dated 24.06.2019 pertaining to assessment year 2010-11.

Citation :
ITA No. 7281/DEL/2019

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1999

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Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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Upholding the levy of penalty u/s 271(1)(b) of the Income tax Act, 1961

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Upholding the levy of penalty u/s 271(1)(b) of the Income tax Act, 1961

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