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

Last updated: 23 September 2021

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