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TMI Blog2014 (3) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee's Representative (AR) had reasonable and sufficient cause for not appearing on 14-07-2009 inspite of his accepting the fact that the AR was at Palghar to meet the Advocate in connection with the Spl. Civil Suit No. 75/1997 and 76/1997 filed by the company M/s. Mazda Properties Ltd. , wherein the AR is a Director. 3. Grounds for non-attendance on 07-08-2009 i. e. the date to Show Cause towards levy of penalty u/s. 271(1)(b):- 3. 1 The Ld. CIT. Appeals erred in not accepting the fact that white ant problem was detected in the office of the AR on 13-07-2009 and the files containing scrutiny records of the assessee was wrongly shifted to someone else's office. 3. 2 The Ld. CIT Appeals erred in not accepting the fact that the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was served on 08. 07. 2009 but nobody appeared before him. He issued a notice u/s. 274 of the Act along with a letter dated 30. 07. 2009 fixing the hearing on 07. 08. 2009. As,there was response to the show-cause notice issued towards levy of penalty u/s. 271(1)(b) of the Act,so,AO levied a penalty of Rs. 10,000/- vide his order dated 26. 08. 2009. 2. Assessee preferred an appeal before the First Appellate Authority (FAA). During the appellate proceedings,Authorised Representative (AR) of the appellant produced the following documentary evidence:- (a). A certificate of Dr. Shantilal V Maru dated 04. 05. 2012, (b). A letter of Advocate Mr. P. V. Karandikar dated 10. 08. 2012. After perusing the document submitted by the AR of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivil Suit,that between 05. 08. 2009 to 13. 08. 2009 AR of the assessee was suffering from Hypertension and high temperature,that there was a reasonable cause for non-appearance on both the occasions. Departmental Representa -tive (DR)submitted that the case under consideration was fit for levying penalty, that assessee had not furnished any reasonable cause for non-appearance. 4. We have heard the rival submissions and perused the material before us. We find that AR of the assessee could not appear before the AO on both the occasions due to unavoidable circumstances, that on 14th July,2009 he was not in Mumbai and had met one advocate,that between 5th Aug. to 13th Aug,2009 he was sick. After considering the documents by the assessee and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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