| |
| The Tax Publishers2021 TaxPub(DT) 0790 (Pune-Trib) INCOME TAX ACT, 1961
Section 271(1)(b)
In respect of levy of penalty under section 271(1)(b) on the ground of non-compliances committed by assessee, one more opportunity may be granted to the assessee in the interest of justice as when penalty order was perused, it was found that submissions made by aseesee was not considered.
|
Penalty under section 271(1)(b) - Leviability - Non-consideration of submission made by assessee -
AO on the ground of all non-compliances by assessee, held that assessee had committed default under section 271(1)(b) and levied penalty. Held: Assessee referring to the paper book wherein as regards the date of hearing was fixed submitted that it had sought an adjournment and therefore, it was the contention of the assessee that it had responded to the notice of the Department. However, when the penalty order was perused, it was found there was no mention in respect of these submissions of the assessee. Therefore, in the interest of justice, one more opportunity may be granted to the assessee so that he may justify his stand before AO and AO will decide the case after bringing on record all the submissions placed forth by the assessee while complying with the principles of natural justice.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2008-09
 SUBSCRIBE FOR FULL CONTENT
|