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Macadam Road Makers P. Ltd. Versus ACIT, Central Circle-12, New Delhi

Levy of penalty under section 271(1)(b) - non compliance with notices issues under section 143(2)/142(1) - eligible reasons for default - Held that:- Smt. Abha Gupta, daughter-in-law of the Principal Officer of the assessee company namely Mr. Satya Prakash Gupta has to be hospitalized on 11th January, 2013. Further, Mr. Satya Prakash Gupta, Principal Officer of the assessee company had to be hospitalized due to heart-attack and therefore, there were noncompliance of the said notices. - As as .....

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d 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) of the I.T. Act, 1961 fixing the case for hearing on 11th January, 2013 and none had attended on that date. The assessee submitted in the written s .....

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nce to the said show cause notice. The A.O. issued another show-cause notice on 5th August, 2013 and fixed the case for hearing on 27th August, 2013. Again there were no compliance. The A.O. therefore, levied the penalty of ₹ 10,000 for each of the three assessment years. 4. The assessee submitted before the Ld. CIT(A) that Smt. Abha Gupta, daughter-in-law of the Principal Officer of the assessee company namely Mr. Satya Prakash Gupta has to be hospitalized on 11th January, 2013. Further, .....

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aving 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. 2010-20 .....

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th October, 2012 Shri Satya Prakash Gupta, Principal Officer of the assessee-company himself suffered from heart-attack and had to be hospitalized. The whole family were disturbed. Therefore, there were no compliance. The Ld. CIT(A) given the same finding as have been given in ITA.No.6404/Del./2014 and confirmed the levy of penalty for assessment year under appeal i.e., 2009-2010, however, deleted the similar penalty levied for A.Ys. 2010-2011 and 2011-2012 in the common order. 6. Learned Counse .....

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ing thereby, the explanation offered by the assessee has been accepted that no penalty is leviable. 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 asse .....

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