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

Last updated: 23 September 2021

Save Share

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

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH,
NEW DELHI [THROUGH VIDEO CONFERENCE]
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
ITA No. 7281/DEL/2019
[Assessment Year: 2010-11]

Smt. Saroj.
B-8/15, Sector 15,
New Delhi - 110085

The I.T.O

Rohini Ward – 38(2)

New Delhi

Date of Hearing : 15.09.2021
Date of Pronouncement : 15.09.2021
Assessee by : Shri Gautam Jain, Adv.
Shri Lalit Mohan, C.A.
Revenue by : Shri R.K. Gupta, Sr. DR
ORDER

The solitary grievance of the assessee is that the ld. CIT(A) erred in upholding the levy of penalty of Rs.10,000/- u/s 271(1)(b) of the Income tax Act, 1961 [hereinafter referred to as 'The Act' for short] by the Assessing Officer.

2. During the course of penalty proceedings u/s 271(1)(b) of the Act, none appeared on behalf of the assessee nor any reply was filed. Again, the Assessing Officer was left with no choice but to levy penalty of Rs.10,000/-.

3. Before me, ld. counsel for the assessee could not adduce any evidence/reason for not attending the assessment proceedings nor penal proceedings. On considering the facts of the case in totality, I do not find any reason to interfere with the findings of the ld. CIT(A).

4. In the result, the appeal of the assessee in ITA No.7281/DEL/2019 is dismissed.
The order is pronounced in the open court on 15.09.2021 in the presence of both the representatives.

Please find attached the enclosed file for the full judgement

FAQ :

Section 271(1)(b) of the Income Tax Act, 1961, deals with the levy of penalty for failure to attend before the Assessing Officer or to produce or cause to be produced any accounts or documents called for by the Assessing Officer.

The penalty amount upheld in this case was Rs. 10,000.

The penalty was imposed because the assessee failed to appear for the assessment and penalty proceedings and did not provide any reply or explanation for their absence.

No, the Income Tax Appellate Tribunal dismissed the appeal and upheld the penalty levied by the Assessing Officer and confirmed by the CIT(A).

The assessee's appeal against the penalty was dismissed by the Income Tax Appellate Tribunal.

Attached File : 1442821_4461_1631786048_7281_saroj.pdf

downloaded 258 times

85 Views Comment Share Income Tax Report

Judgement posted by

Poojitha Raam Vinay

Practice

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.

View Judgements

Comments