IN THE ITAT, SURAT BENCH
PAWAN SINGH, J.M. & A.L. SAINI, A.M.
Shobhanaben Navinbhai Sorathia v. National Faceless Assessment Centre
ITA No. 424/SRT/2023
29 August, 2023
Assessee by: Tinish R Mody, Chartered Accountant
Respondent by: Vinod Kumar, Senior- Departmental Representative
A.L. Saini, A.M.
Captioned appeal filed by the assessee, pertaining to assessment year 2012-13, is directed against the order passed by the National Faceless Appeal Centre, Delhi (NFAC/Ld. CIT (A) for short) dated 24-5-2023, which in turn arises out of penalty order passed by the National Faceless Assessment Centre, Delhi/assessing officer under section 271(1)(b) of the Income Tax Act, 1961 (in short the Act), dated 23-2-2022.
2. The grounds of appeal raised by the assessee are as follows:-
(1) On the facts and circumstances of the case as well as law on the subject, the learned Commissioner (Appeals) National Faceless Assessment Centre Delhi erred in confirming the penalty levied by the learned assessing officer to the tune of Rs. 10,000 without considering the facts of the case, favourably.
3. At the outset learned counsel for the assessee submitted that during the assessment stage, assessing officer issued various notices and the compliance of which are given below: