Shobhanaben Navinbhai Sorathia v. National Faceless Assessment Centre

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The Tax Publishers2023 TaxPub(DT) 5540 (Srt-Trib) 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 ORDER *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: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 5540 (Srt-Trib)

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

ORDER

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: