ORDER

PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 03-04-2025, pertaining to Assessment Year (AY) 2015-16, wherein the Ld.CIT(A) has sustained the levy of penalty u/s. 271(1)(b) of the Income Tax Act, 1961 („the Act‟) on account of non- compliance to the notices issued u/s 142(1) of the Act during the course of assessment proceedings.

2. During the course of hearing, the Ld.AR submitted that the assessee is a house wife and provide tuitions to school kids and not technically proficient with computers. It was submitted that her tax returns and related tax matter were taken care of by her husband, who works in New Zealand and as a reason, the notices so issued by the AO could not be complied with as the assessee‟s husband email id has been provided. It was further submitted that the quantum proceedings have been set-aside by the ld CIT(A) to th