Paresh Hasmukh Patel vs. Income Tax Officer, Ward 7(2)(1), Ahmedabad

Parties Involved

Facts Summary

The present appeal has been filed by the Assessee, Paresh Hasmukh Patel, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, confirming the levy of penalty under section 271(1)(b) of the Income Tax Act, 1961, for the Assessment Year 2016-17. The assessee had failed to respond to two statutory notices issued under section 142(1) of the Act, dated 04-09-2023 and 13-01-2024. However, the assessee responded to subsequent notices and appeared in a hearing held via video conferencing. The assessee argued that the failure to respond to the notices was due to his Authorized Representative being out of town. The Commissioner of Income Tax (Appeals) dismissed the appeal, confirming the penalty.…

Legal Issues

• 1. Whether the penalty imposed under section 271(1)(b) of the Income Tax Act, 1961, was justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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