TMI Blog2017 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... uminous documentary information, comprising details-facts and figures, to be gathered, collated, compiled and presented before the AO. That being so, the notice issued can, in no manner, be said to be a proper notice giving “reasonable opportunity of being heard” to the assessee. - Decided in favour of assessee. - ITA No. 209 To 2015/Agra/2016 - - - Dated:- 28-9-2017 - MR. A. D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER For The Appellant : Rajendra Sharma, AR For The Respondent : Inderjit Singh, CIT. DR ORDER A. D. Jain, Judicial Member - ITA No.209/Agra/2016 These are assessee s appeals for A.Ys. 2008-09 to 2014-15, involving a single and common issue. Therefore, they are being decided by this consolidated order. Facts, for convenience, are being taken from ITA No. 209/Agra/2016, for A.Y. 2008-09. The following grounds have been raised: 1. That the Commissioner of Income Tax (Appeals) has erred on facts and in law while rejecting the assessee s appeals, filed against the orders passed imposing the penalties for seven years against one default, without appreciating the legal position and the facts, no penalty is lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 (1) (b) of the Income Tax Act. As per the provisions of Section 271 (1) (b), one penalty can be imposed for each default. In the case of the appellant, there is one default, as per the assessment record, committed by the assessee. Therefore, only one penalty under Section 271 (l)(b) could be imposed. Alternatively, it is requested that out of the seven penalties imposed for the seven assessment years, only one penalty for any one year may kindly be maintained for one default committed by the assessee. The other penalties imposed, i.e., for the other assessment years, i.e., six penalties are liable to be cancelled being imposed against the provisions of Section 271 (l)(b) of the Income Tax Act, as per which section, for each default, one penalty can be imposed. If the notice dated 07.12.2015 for fixing the date for compliance, i.e., 11.12.2015 was not complied by the assessee, in that case, there is only one default as per the provisions of section 271(l)(b), for not making compliance of the notice issued under Section 142 (1), for which, only one penalty for non-compliance of the notice dated 07.12.2015 can be imposed. The learned Commissioner of Income Tax (Appeals), while pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Give a brief note on nature of activities and sources of income during the year relevant to assessment year under consideration. 2. Furnish details of other income whether it is interest income or other than interest income. Amount of loans/advances/deposits on which interest was received. Name and address of persons whom deposits/loans are given file their copy of account and explain source of such loans etc. 3. Furnish evidence in support of agriculture income shown for different years, details of crop cultivated, total quantity of yield, details of expenses, gross sales price and net income with supporting evidence. 4. Complete names and addresses of parties from/to whom purchases/sales above ₹ 1 lac were made with a copy of account of such parties. 5. Monthwise details of Salary, Vehicle expenses and Interest with supporting evidence. 6. Furnish complete name and address along with telephone No. and detailed copy of account of sundry debtors above ₹ 1 lacs and sundry creditors above ₹ 40,000/- and justify liability in the names of creditors. 7. (a) Complete address of companies/persons from whom unsecured loans have been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , land, plots, flats, houses held by you, area of land/plots etc., date and mode of their acquisition, amount of investment and source thereof. 14. Whether you are assessed to Wealth-tax or not? If not, explain why you are not liable for wealth-tax. 15. Furnish confirmatory certificate regarding secured loans and furnish details of securities given for taking bank loan. 16. Copy of account of all the specified persons u/s 40A(2)(b) from whom loans were taken and interest has been paid, prove their identity, creditworthiness and genuineness of loans taken from them. Also prove the reasonableness of interest paid to them. File their copy of account. 17. (a) To furnish details of addition in fixed assets made during the Block/year if any, the names and address of the suppliers, description of asset purchased, dates of purchase, date of installation and date on which each item of asset was first put to use, stating whether the machinery was new or second hand, date and mode of payment. How such goods were transported, documents of delivery of these items, documents of installation/fitness issued by the supplier and evidence of putting of such machines/items to use. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kalatnama/Power of attorney) along with above information with supporting evidences in my Room No. 104, Aayakar Bhawan, Sanjay Place, Agra on 11.12.2015. 8. Thus, the notice has been issued for six years comprising AYs. 2008-09 to 2013-14, fixing the compliance on one single day. It is noteworthy that the non- application of mind of the AO is glaringly evident from the fact that though as per the heading of the notice, it is for AYs. 2008-09 to 2013-14, the penalty has been imposed for A.Y. 2014-15 also. The ld. CIT (A) also has confirmed the penalty for A.Y. 2014-15 without application of mind. Further, as per para 9 (b) of the notice, information as on 01.04.2003 has been asked for, which was beyond the purview of the AO under the notice issued u/s 142(1) of the Act. The notice was issued on 7.12.2015. The compliance was required to be made on 11.12.2015. Information was asked on 27 points. Compliance for such voluminous information was required on one single day, within a period of four days. Now, by any stretch of imagination, in such a short period of four days, it is well-nigh impossible for such voluminous documentary information, comprising details-facts and figures, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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