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2012 (5) TMI 714 - AT - Income TaxPenalty u/s.271(1)(b) - conduct of the assessees or their Chartered Accountant in the proceedings - Held that:- On the careful perusal of the assessment order it is seen that nowhere any grievance is raised by the A.O. that the assessees or their Chartered Accountant were ‘non-cooperative’ or made any conscious defiance of noting dt. 14.10.09. As stated above, in fact, it is seen that the assessee’s responded on all the dates as required by the A.O. Merely because on 20.10.2009 the Chartered Accountant of these assessees has not appeared or filed some details as asked by the A.O., the extreme step is taken to penalise these assessees by levying the penalty u/s.271(1)(b). In the present cases, nowhere it is alleged that the conduct of the assessees or their Chartered Accountant in the proceedings was deliberate defiance of law on their part. There was no justification on the part of the A.O. to levy penalty on all these assessees for the non-compliance by filing the details on 20.10.2009. Therefore, allow all these appeals filed by the assessees and delete all the penalties levied by the A.O. u/s.271(1)(b) of the Act.
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