Income Tax Appellate Tribunal - DelhiKartikay Nayyar, New Delhi vs Acit Central Circle - 20, New Delhi on 8 March, 2021IN THE INCOME TAX APPELLATE TRIBUNAL\n          DELHI BENCH 'SMC-2', NEW DELHI\n       Before Sh. BHAVNESH SAINI, Judicial Member\n           Dr. B. R. R. Kumar, Accountant Member\n                   (Through Video Conferencing)\n       ITA No. 6410/Del/2019 : Asstt.                Year : 2012-13\n       ITA No. 6411/Del/2019 : Asstt.                Year : 2013-14\n       ITA No. 6412/Del/2019 : Asstt.                Year : 2014-15\n       ITA No. 6413/Del/2019 : Asstt.                Year : 2015-16\n       ITA No. 6414/Del/2019 : Asstt.                Year : 2016-17\nSh. Kartikay Nayyar                Vs       ACIT,\nC/o Anil Jain D.D. & Co.,                   Central Circle-20\n611, Surya Kiran Building,                  New Delhi\nK.G. Marg, New Delhi-110001\n(APPELLANT)                                 (RESPONDENT)\nPAN No. ALXPN4900G\n\n       ITA   No.   6205/Del/2019        :   Asstt.   Year   :   2013-14\n       ITA   No.   6206/Del/2019        :   Asstt.   Year   :   2014-15\n       ITA   No.   6207/Del/2019        :   Asstt.   Year   :   2015-16\n       ITA   No.   6208/Del/2019        :   Asstt.   Year   :   2016-17\nSh. Shiv Kumar Nayyar                Vs        ACIT,\nC/o Anil Jain D.D. & Co.,                      Central Circle-20\n611, Surya Kiran Building,                     New Delhi\nK.G. Marg, New Delhi-110001\n(APPELLANT)                                    (RESPONDENT)\nPAN No. AAFPN7499D\n\n                   Assessee by : Sh. Anil Jain, CA\n                   Revenue by : Sh. Farat Khan, Addl. CIT DR\n\nDate of Hearing: 11.02.2021      Date of Pronouncement: 08.03.2021\n\n                              ORDER2                        ITA Nos. 6410 to 6414/Del/2019 &ITA Nos. 6205 to 6208/Del/2019\n                                                            Kartikay Nayyar and Shiv Kumar Nayyar\n\n\nPer Bench:These   9    appeals     have     been       filed      by       the    assessees\nagainst the orders of the ld. CIT(A)-27, New Delhi, dated\n27.05.2019      and      28.05.2019      wherein       the        ld.    CIT      (A) has\nconfirmed the penalty levied u/s 271(1)(b) of the Income Tax\nAct, 1961 by the AO.2.     Since, the identical issues are involved and the grounds\nof appeal being common for all the above six years i.e. from\nassessment      years     2012-13       to    2016-17,           for     the      sake        of\nconvenience, they are herewith addressed in a common order.3.     A notice u/s 153A of the Act was issued on 22.09.2017.\nA show cause notice was issued on 22.03.2018 fixing the case\nfor    28.03.2018.       Another   notice      u/s     153A          was       issued        on\n02.08.2018. Further, on 07.09.2018, a show cause notice was\nissued to the assessee and the case was fixed for hearing on\n14.09.2018. On 05.10.2018, notice u/s 142(1) along with\nquestionnaire were issued to the assessee and fixing the case\nfor    25.10.2018.       In    compliance      to     the        said       notice,         the\nassessee has not filed any reply except copy of ITR which has\nbeen already on record.4.     Since, there was no compliance to the notices issued, a\npenalty notice u/s 274 was issued on 09.11.2018 fixing the\ncase    for   19.11.2018.       Since    there      was       no      compliance             on\n19.11.2018         the    AO    levied       penalty         u/s        271(1)(b)             of\nRs.10,000/-.3                   ITA Nos. 6410 to 6414/Del/2019 &ITA Nos. 6205 to 6208/Del/2019\n                                                Kartikay Nayyar and Shiv Kumar Nayyar5.   During the hearing before us, the assessee has referred\nthe letter dated 19.11.2018 filed before the Assessing Officer\nwherein the assessee explained that the notice fixing the\nhearing on 25.10.2018 has not been received. There has been\na noting of the Assessing Officer on this letter as to why the\nnotice was not received. Thus, the ld. AR explained that there\nhas been compliance to the notice issued.6.   The ld. DR argued that there has been a spate on non-\ncompliances before the AO and hence the penalty has been\nrightly levied.7.   Heard the arguments of both the parties and perused the\nmaterial available on record.8.    The rationale of the AO to levy the penalty vide order\ndated 06.12.2018 was that nobody attended on 19.11.2018 in\nresponse to the show cause issued u/s 274, the facts on\nrecord   prove    that   the   assessee   has    indeed          replied         on\n19.11.2018 and explained that the notice dated 05.10.2018\nhas not been received by them and there was a noting of the\nAssessing Officer on the letter. Thus, the observation of the\nAssessing Officer that there was no compliance to the show\ncause was contrary to the findings on the record. Hence, the\npenalty levied is liable to be obliterated.4                    ITA Nos. 6410 to 6414/Del/2019 &ITA Nos. 6205 to 6208/Del/2019\n                                                          Kartikay Nayyar and Shiv Kumar Nayyar9.      In    the    result,   all   the   appeals   of     the      assessees            are\nallowed.Order Pronounced in the Open Court on 08/03/2021.Sd/-                                                 Sd/-\n (Bhavnesh Saini)                                 (Dr. B. R. R. Kumar)\nJUDICIAL MEMBER                                  ACCOUNTANT MEMBER\nDated: 08/03/2021\n*Subodh*\nCopy forwarded to:\n1. Appellant\n2. Respondent\n3. CIT\n4. CIT(Appeals)\n5. DR: ITAT\n                                                     ASSISTANT REGISTRAR