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2019 (11) TMI 654 - AT - Income TaxPenalty levied u/s 272A(l)(c) - deliberate default on the part of the appellant in making compliance to the requirements of summon u/s 131 - HELD THAT:- It is not in dispute that the assessee had submitted only partial details in the form of printouts in response to summons dated 12.10.2007 whereas no details were submitted (in the CD or in the form of printouts) in response to summons dated 12.09.2007. Thus, it is not in dispute that the assessee had failed to submit the full details required by the AO vide aforesaid summons dated 12.09.2007 and 12.10.2007 either in the form of CD or in the form of printouts. The perusal of the orders of the Addl. CIT and the CIT shows that the assessee had been provided several opportunities and despite that these required details were not submitted in entirety. Even if it is the case of the assessee, that there was no requirement to submit details in CD, and that submission in form of printout was sufficient; even then, the fact remains that there was absence of full compliance even in the form of printouts, and only partial compliance by way of submission in the form of printouts, has been made. Considering that aforesaid order dated 23.03.2008 of Co-ordinate Bench of ITAT, Delhi is distinguishable, as mentioned in foregoing paragraph (E) of this order; we have find that the aforesaid penalty levied by Ld. Addl. CIT, and confirmed by the Ld. CIT(A); was just and proper in the facts and circumstances of the appeals before us. Accordingly, penalties levied by the Addl. CIT and confirmed by the Ld. CIT(A) are hereby upheld. Appeal filed by assessee is dismissed.
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