TMI Blog2014 (1) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... In our considered opinion, this cannot be treated as willful default. Accordingly, the penalty is cancelled. - Decided in favour of assessee. - I.T.A. No. 4460/DEL/2013 - - - Dated:- 23-1-2014 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER And SHRI C.M. GARG, JUDICIAL MEMBER For the Appellant : Sh. B.K. Dhingra, CA For the Respondent : Sh. Satpal Singh, DR ORDER PER SHAMIM YAHYA: AM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, fixing the case for hearing on 18.11.2010. The assessment was framed on 31.12.2010. Ld. Counsel of the assessee submitted that assessee was virtually given only 8-9 days time to comply with the notice. Hence, he pleaded that the assessee was not given adequate opportunity and hence, he claimed that the penalty levied in this regard is not sustainable. In this regard, he submitted that in iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not mentioned the date on which such notice was served upon the assessee. Therefore, in our opinion, the time of less than ten days allowed by the Assessing Officer for complying with the detailed questionnaire cannot be said to be a sufficient time being allowed to the assessee and, therefore, failure of the assessee to comply with such notice cannot be said to be a default which may justify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their Lordships in the case of Hindustan Steel vs. State of Orissa in 83 ITR 26 held that An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceedings, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious ..... X X X X Extracts X X X X X X X X Extracts X X X X
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