TMI Blog2012 (11) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case is squarely covered in favour of the assessee by this Tribunal’s decision and therefore, respectfully following the same penalty is deleted - In the result, the appeal of the assessee is allowed. - I.T.A. No.925/Ahd/2010 - - - Dated:- 5-10-2012 - Shri A.K. Garodia, And Shri Kul Bharat, JJ. Department by : Shri Rahul Kumar, Sr. D.R. Assessee by : Shri D.K. Parikh, A.R. ORDER PER : A.K. Garodia, Accountant Member This is an assessee s appeal directed against the order of ld. CIT(A)-VI, Ahmedabad dated 27.11.2009 for assessment year 2006-07. 2. The ground raised by the assessee is as under:- The CIT(A) was not justified and imposing the penalty amount of Rs.40,000/- u/s 271(1)(B) of I.T. Act, for non-attendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 273B of the Act lays down that if the AO or the ICT(A) or the CIT, in the course of any proceeding under this Act, is satisfied that any person has without reasonable cause failed to comply with notice under sub-section (1) of section 142 or subsection (2) of sec. 143 of the Act, he may direct that such person shall pay penalty of Rs.10,000/- for each such failure. The wordings of these sections are explicit that a person who has failed to comply with the notice must show reasonable cause. The onus is upon the assessee. Onus may not be very heavy as it is upon the prosecution in a criminal case. The question of onus may be decided upon probability but it is for the assessee to show that there is reasonable cause. Hon ble Patna High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt whatsoever has been mentioned in the assessment order nor any addition has been made for want of any details. In Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust (supra), a co-ordinate Bench, inter alia, concluded that if assessment order is passed under s. 143(3) and not under s. 144 of the Act, then non-compliance is deemed to have been waived. Accordingly, penalty imposed u/s 271(1)(b) was cancelled. Following this decision, another co-ordinate Bench in Swarnaben M Khanna Others (supra) also cancelled the penalty levied u/s 271(1)(b) of the Act. In the instant case also the assessment has been completed u/s 143(3) and not u/s 144 of the Act and none of the addition is attributed to any default on the part of the assessee in submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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