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2015 (9) TMI 1577 - AT - Income TaxPenalty u/s 271(1)(b) - assessee has committed default by not attending on the date of hearing fixed vide notice issued by AO u/s 143(2)/142(1) - reasonable cause for default - Held that:- As explained by the assessee in its written submissions that Mrs. Anju Gupta, daughter-in-law of the principal officer of the assessee was suffering from severe disease and had to be hospitalized during the relevant time and thereafter, Shri Satya Prakash Gupta, principal officer of the assessee himself became ill due to heart attack and had to be hospitalized and that the whole family was disturbed and, therefore, there was no compliance. As find that the learned CIT(A) has recorded that in the given circumstances, the penalty is levied at ₹ 10,000/- each only for three of the six assessment years involved and the penalties for the remaining three assessment years were deleted. Also find that for the same default, multiple penalties have been levied in this case. Considering the totality of facts and circumstances of the case and the explanation of the assessee and that the penalty was levied for the same default, it is of the view that the ends of justice shall be met if the penalty levied u/s 271(1)(b) of the Act is restricted to only one assessment year and is deleted for the other years. Accordingly, the penalty of ₹ 10,000/- levied for assessment year 2006-07 confirmed rest deleted. - Decided partly in favour of assessee.
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