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2017 (10) TMI 1596 - ITAT DELHIPenalty u/s 271(1)(b) - non-compliance in attending hearing - ignorance to notice issued for hearing - assessment orders in the present cases have been passed by the AO u/s. 153A read with section 143(3) - HELD THAT:- In the instant case the notice issued for hearing on 20.12.2012 stood complied with, as the AR of the assessee attended the proceedings on this date and submitted reply/details which he had in possession. DR also could not refute the contention of the assessee that all the information/details stood filed with the department before receipt of show cause notice of penalty on 31.01.2013. In the cases of assessee the AO appears to have levied the penalty for seven assessment years , i.e., from 2005-06 to 2011-12 and the ld. CIT(A) deleted the penalty for the 4 assessment years i.e. the assessment years 2008-09 to 2011-12, considering the explanation of the assessee as plausible. However, the same explanation was not considered as proper for the remaining assessment years i.e. assessment years 2005-06 to 2007-08. In our opinion, the stand taken by the ld. CIT(A) was not justified particularly when he was satisfied that there was a proper and plausible explanation for the 4 out of the 7 assessment years for which penalty was levied by the AO u/s 271(l)(b) of the Act. No cogent reason to observe any willful default on the part of the assessee or non-cooperative attitude with the department. Therefore, we find no justification to sustain the penalty imposed u/s. 271(1)(c) of the Act. Accordingly, the appeal of the assessee deserves to be allowed.
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