TMI Blog2014 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find mention in the penalty orders - the assessee was not provided sufficient time to respond to the notice - there is no mention of any non-cooperation by the assessee with the AO during the assessment proceedings - there was no case for the imposition of penalty u/s 271(1)(b) of the Act Decided in favour of Assessee. - ITA Nos.4671 to 4677/Del/2013, ITA Nos.4691 to 4697/Del/2013 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her anybody attended the proceedings, nor the requisite information/details were filed. A show cause notice imposing penalty u/s 271 (1)(b) of the Act was issued on 06.12.2012. In response, vide reply dated 26.12.2012, the assessee explained that his Accountant was not feeling well. The Assessing Officer, not satisfied with the said reply, imposed penalty of ₹ 10,000/- u/s 271 (1)(b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were served, rather as to whether such notices were served at all, does not find mention in the penalty orders. Thus, the assessee was not provided sufficient time to respond to the notice. 7. Further, a perusal of the assessment orders shows that there is no mention therein, of any non-cooperation by the assessee with the Assessing Officer during the assessment proceedings. Therefore, we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
