TMI Blog2015 (9) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... nju Gupta, daughter-in-law of the principal officer of the assessee was suffering from severe disease and had to be hospitalized during the relevant time and thereafter, Shri Satya Prakash Gupta, principal officer of the assessee himself became ill due to heart attack and had to be hospitalized and that the whole family was disturbed and, therefore, there was no compliance. As find that the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA Nos. 6281/Del/2014, 6282/Del/2014 & 6283/Del/2014 - - - Dated:- 8-9-2015 - G. C. Gupta (Vice President) For the Appellant : None For the Respondent : Garima Jain, Senior DR. ORDER These three appeals by the assessee for the assessment year 2006-07, 2007-08 2008-09 are directed against the order of learned CIT(A)-XXXI, New Delhi dated 29th August, 2014. 2. At the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attending on the date of hearing fixed vide notice issued by the Assessing Officer u/s 143(2)/142(1) and, therefore, the penalty of ₹ 10,000/- levied u/s 271(1)(b) of the Income-tax Act, 1961 for all these years was justified. She relied on the order of the Assessing Officer and the learned CIT(A). 5. I have considered the submissions of the learned DR and have perused the order of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s involved and the penalties for the remaining three assessment years were deleted. I find that for the same default, multiple penalties have been levied in this case. Considering the totality of facts and circumstances of the case and the explanation of the assessee and that the penalty was levied for the same default, I am of the view that the ends of justice shall be met if the penalty levied u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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