TMI Blog2017 (9) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... . - ITA. No. 6403 & 6404/Del./2014 - - - Dated:- 1-9-2017 - O. P. Kant (Accountant Member) And Bhavnesh Saini (Judicial Member) For the Assessee : S. B. Gupta, C.A. For the Revenue : Swetha Nakara Datta, Sr. D.R. ORDER Bhavnesh Saini (Judicial Member) Both the appeals by the assessee are directed against different orders of the Ld. CIT(A)-XXXI, New Delhi, dated 1st September, 2014 for the A.Y. 2009-2010, challenging the levy of penalty under section 271(1)(b) of the I.T. Act, 1961. 2. We have heard the learned Representatives of both the parties and perused the material on record. 3. In ITA.No.6404/Del./2014 (A.Y. 2009-2010), the Ld. CIT(A) noted that the A.O. has issued notice under section 143(2)/142(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time barring in nature, the details required by the A.O. were not filed on time. In case details are filed at the last movement, the A.O. would be having no time to process the information received. The reasons given by the assessee did not explain the total non-compliance. The Ld. CIT(A) however, noted that there is a merit in levying the penalty in spite of certain procedural deficiencies pointed out by the assessee. However, levying penalty for three years, in the view of the Ld. CIT(A), would be harsh on the assessee. The Ld. CIT(A), accordingly, confirmed the levy of penalty for A.Y. 2009-2010 under appeal but penalty for A.Ys. 2010-2011 and 2011-2012 were deleted. The common order is passed for all these three years. 5. In ITA.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. He has relied upon the common order of ITAT, SMC Bench, in the case of Smt. Usha Gupta etc., vs. ACIT, Central Circle-12, New Delhi in ITA.Nos.6368 6371/Del./2014 etc., decided on 4th November, 2015 in which the A.O. levied the penalty for seven assessment years under section 271(1)(b) of the I.T. Act and the Ld. CIT(A), deleted the penalty for four years. Considering the explanation of assessee to be proper, the Tribunal cancelled the penalty for the remaining years as well. He has submitted that the similar explanation for Mrs. Anju Gupta and Shri Satya Prakash Gupta have been considered for non-compliance in their cases on 9th October, 2012. Copy of the order is placed on record. Similar order of the Tribunal in the case of Saras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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