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2016 (10) TMI 315 - ITAT INDORE

2016 (10) TMI 315 - ITAT INDORE - TM - Penalty u/s. 271(1)(b) - assessees have not complied with the notices issued u/s.142(1) - assessments made for several assessment years u/s.153A - Held that:- We find from the assessment orders in this group of appeals that assessments were made for several assessment years u/s.153A of the Act. The Assessing Officer in all these cases has passed the orders u/s. 143(3)/153A of the Act. In the assessment order of J.S. Walia, in para 2 the Assessing Officer ha .....

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some delay but this is not the case of noncompliance of notices. - Relying upon the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ITO [2007 (8) TMI 386 - ITAT DELHI-G ] has held that “in the absence of recording satisfaction, mere initiation of penalty will not confer jurisdiction on the Assessing Officer to levy the penalty”. It was further held that assessment having made u/s 143(3) means that subsequent compliance in the assessment proceedings was considered as good com .....

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specific opportunity as contemplated u/s 274 of the Act. Thus penalties deleted - Decided in favour of assessee - ITA Nos.717 to 730/Ind/2016, ITA Nos.731 to 744/Ind/2016, ITA Nos.745 to 751/Ind/2016 - Dated:- 3-8-2016 - Shri D.T. Garasia, JM & Shri O.P. Meena, AM For The Appellant : Shri R.N. Gupta For The Respondent : Shri Mohd. Javed ORDER PER BENCH All these appeals have been preferred by the above assessees against different orders of the learned CIT(A)-3, Bhopal all dated 23.3.2016. 2 .....

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. also on the same grounds penalties had been levied vide orders dated 07.11.2014 & 17.12.2014 for assessment years 2007-08 to 2013-14. 3. As per the penalty orders, search in the case of these assessees took place on 20.6.2012. After that notices were issued u/s 153A of the Act for the assessment years 2007- 08 to 2012-13 on 3.6.2013. The notices were also issued u/s 142(1) of the Act dated 26.8.2014 and dated 12.11.2014 fixing the date of hearing for 21.11.2014. It was specifically mention .....

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assessee after the search and though he had collected the copies of documents from the department but the specific loose papers/documents were not available with the assessee. The assessee was informed on 6.11.2013 that Shri Motilal Jain has obtained all the documents. However, if the assessee requires loose papers then he can obtain the same from the office on 15.12.2014. However, on this date neither the assessee appeared nor any reply was filed. Therefore, the penalty was levied by the Assess .....

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. The assessees are now in appeal before us against the orders of the learned CIT(A). 5. Before us, the learned counsel for the assessee relied upon the submissions which were made before the learned CIT(A). The same are being reproduced hereunder :- 1. The above appeals have been filed against the penalty order passed u/s.271(1)(b) of the I.T. Act on 07.11.2014 & 17.12.2014. 2. The A.O. has levied the penalties to the assessee on the ground that he has not complied with the notices issued u .....

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s.142(1) dated 26.08.2014 and to file reply by 30.10.2014. This notice was also issued on wrong address. 07.11.2014 Penalty order passed u/s.271(1)(b) and in this penalty order also the wrong address was mentioned and, therefore, this was served at the counsel on 12.11.2014 12.11.2014 Second notice u/s.142(1) issued again on a wrong address directing to make compliance by 21.11.2014 It is submitted that all the three notices since were sent to a wrong address did not reach to the assessee and so .....

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t as the notices has always been sent at the wrong address which had never been address of the assessee and, therefore, the assessee could not get the notices in time as explained above and due to this reason, the submission in compliance to the notices was filed belatedly on 28.11.2014 and, therefore, the A.O. is not justified in levying the penalty u/s.271(1)(b) of the I.T. Act. 5. It may be submitted that as the assessee made the compliance of notices issued to him u/s.142(1) from time to tim .....

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ust Vs. ACIT - 115 TTJ 419 (Del). (iii) Parmeshwari Textiles Vs. ITO - 146 Taxman 38 (Jd). (iv) Swarnaben M. Khanna Vs,. DCIT - 37 SOT 25 (Ahd) 6. In view of the above, the justice demands that the assessee is not liable for the penalty u/s.271(1)(b) of the Act for all the years for A.Y. 2007-08 to 2013-14 levied by order dated 07.11.2014 & 17.12.2014. 6. On the other hand, the learned DR relied upon the orders of the authorities below. 7. We have heard both the sides. We find from the asses .....

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ocuments and material were duly confronted to the assessee in the course of assessment proceedings. Regular books of accounts were produced and checked with the seized documents. This shows that the assessee has made full compliance of the notices issued u/s. 142(1) though with some delay but this is not the case of noncompliance of notices. The ITAT Indore Bench in the case of Shankerlal Soni Vs. ACIT - 13 ITJ 96 (Ind-Trib) held that the assessee appeared in the assessment proceedings time to t .....

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