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2022 (9) TMI 84 - ITAT RAJKOTPenalty u/s 271(1)(c) - Non-consideration of reply filed by the assessee - AO in his penalty order stated that nobody has attended in response to the penalty notice nor given any written submissions - Allegation of violation of principle of natural justice and non-application of mind by the AO - HELD THAT:- AO by levying penalty order has categorically held that nobody has attended during the hearing or given any written submissions in reply to show cause notice issued under section 271(1)(c) - Whereas the CIT(A) has extracted the reply dated 21.3.2013 given by the assessee in his impugned order. Thus, the order levying penalty suffers from violation of principle of natural justice and non-application of mind by the AO and the same cannot be allowed to stand. The AO has not exercised his power to levy penalty in a fair, reasonable and judicial manner. Therefore, penalty levied by the AO without considering the assessee’s explanation is bad in law and hereby quashed. Thus, the ground raised by the assessee is allowed.
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