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Non-Compliance with Statutory Notices – ITAT Upholds Penalty u/s 271(1)(b)
Case Law Details
- Case Name
- Chhatrapati Sahakari Sakhar Karkhana Ltd. Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
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Chhatrapati Sahakari Sakhar Karkhana Ltd. Vs ACIT (ITAT Pune)
AO had issued notices u/s 142(1) on 01.02.2023 & 24.02.2023 & also a show cause notice u/s 144 on 27.03.2023. Assessee failed to comply with any of these notices. Before CIT(A), it was argued that delay in appeal & non-compliance occurred because notices were received by an Account Clerk who failed to inform management. CIT(A) rejected this explanation & confirmed penalty of ₹10,000/- u/s 271(1)(b).
Before Tribunal, Assessee reiterated the same explanation but admitted that no adjournment request o...
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