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Judgment
These four appeals are against the penalties levied in the case of the assessee for A.Y. 2019-20 which are as under:
| Sl.No. | ITA No. | Penalty u/s | Amount (Rs.) |
|---|---|---|---|
| 01 | ITA No. 6014/DEL/2025 | 271B | Rs. 1,50,000/- |
| 02 | ITA No. 6015/DEL/2025 | 270A | Rs. 5,83,753/- |
| 03 | ITA No. 6016/DEL/2025 | 272A(1)(d) | Rs. 50,000/- |
| 04 | ITA No. 6017/DEL/2025 | 271AAC(1) | Rs. 1,93,877/- |
Since the facts and circumstances of all these appeals are similar, these are being disposed off vide a common order and ITA No. 6014/Del/2025, relating to penalty of Rs. 1,50,000/- levied u/s 271B, is taken as the lead case.
Brief facts are that the assessee had not filed its return for income for A.Y. 2019-20. Accordingly, notice u/s 148 was issued and assessment was finalised u/s 147 r.w.s 144 r.w.s 144B of the Act on 25.03.2024 at total income of Rs. 71,22,977/-. As the total turnover of the assessee during the year under consideration was seen to be Rs. 4,05,80,024/-, which was more than the statutory limit of Rs. 1 Cr. for getting the books of accounts audited and furnishing of audit report u/s 44AB of the Act, penalty proceedings u/s 271B were also initiated. Subsequently, vide order dated 06.08.2024, penalty at Rs. 1,50,000/- u/s 271B was levied by the Ld. AO as the assessee had failed to furnish any reasonable cause for non-furnishing of the audit report.
Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). As no compliance was made to any of the 3 notices issued by the Ld. CIT(A), the appeal was dismissed ex-parte vide order dated 20.08.2025. Further aggrieved, the assessee has filed an appeal before the Tribunal.
Before us, Ld. AR has submitted that the appeal against the assessment order has also been heard by the co-ordinate Bench. He has, further submitted that no compliance to the notices issued by Ld. CIT(A) could be made due to circumstances beyond the control of the assessee. He has, therefore, requested vide Ground No. E that the matter may be remanded back to Ld. CIT(A) for fresh adjudication. Ld. DR has not objected to the said proposition.
After hearing both the parties and, on perusal of material placed before us, we note that the assessee has been non-compliant before the lower authorities. However, in the interest of justice, we deem it appropriate to restore the matter to Ld. CIT(A) for fresh adjudication on merits after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before Ld. CIT(A) without fail.
In the result, the appeal of the assessee is allowed for statistical purposes.
Since the facts and circumstances involved in remaining three appeals are identical, the above decision will apply mutatis mutandis to these appeals also.
In the result, all the four appeals are allowed for statistical purposes.