"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.98/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2020-21 Mani Shanthi, 40, Perumal Koil Street, Sendamangalam, Namakkal – 637 407. Vs. The Income Tax Officer, Circle-1, Erode. [PAN: AJNPS 2143N] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथF की ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) HIथF की ओर से /Respondent by : Smt. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2020-21 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 31.01.2024. 2. There is a delay of 382 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the ITA No.98/Chny/2025 :- 2 -: petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The effective ground of appeal in this appeal of assessee is against the order of A.O in levying penalty of Rs.30,000/- u/s.272A(1)(d) of the Income-tax Act, 1961 (hereinafter “the Act”) for the non compliance of the notices issued u/s. 142(1) of the Act. 4. The assessee is an individual and filed return of income on 23.01.2021, declaring total income of Rs. 35,99,480/-. The case was selected for scrutiny for the verification of the issue of agricultural income declared. The A.O issued notice u/s. 142(1) of the Act on 29.11.2021, calling for certain details. However, the assessee did not submit the required details. The A.O issued another notice on 23.12.2021, which also remained non-complied. The A.O thereafter initiated penalty 272A(1)(d) of the Act for failure to comply with the notices, by issuing a notice on 20.03.2020. The assessee again failed to make any submission. Consequently, the A.O levied a penalty of Rs. 30,000/- for non compliance of three notices on 29.11.2021, 23.12.2021 and 29.06.2021. ITA No.98/Chny/2025 :- 3 -: 5. The Ld. Authorized Representative (A.R) of the assessee has submitted that there was sufficient reason for non compliance of notices, as the assessee had not received the notices. It was further contended that the notices were not sent to the last email address mentioned in the return of income. 6. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities. 7. We have heard the rival submissions, and perused the materials available on record. We find that all the three notices were issued during the course of scrutiny proceedings, seeking certain details, and the assessee failed to comply with any of them and A.O therefore, passed assessment order u/s. 144 of the Act. The A.O has levied penalty u/s 271(1)(d) of the Act for non compliance of three notices, but the two notices following the first notice are essentially calling for the same information. The Ld. AR has given the reasons for non- compliance, therefore, in all fairness penalty for failure to comply the first notice on 29.11.2011 of Rs10,000/- would meet the justice. Accordingly, we confirm the penalty to the extent of Rs.10,000/- and delete the balance amount of penalty of Rs. 20,000/-. ITA No.98/Chny/2025 :- 4 -: 8. In the result, the appeal filed by the assessee is partly allowed. Order pronounced on 09th April, 2025. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 09th April, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "