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

Last updated: 23 September 2021
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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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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Poojitha Raam Vinay
Published in Income Tax
Views : 84
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