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

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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

Vs

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.

2During 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

 

Poojitha Raam
on 23 September 2021
Published in Income Tax
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