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TMI Blog2016 (11) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bhopal X X X X Extracts X X X X X X X X Extracts X X X X ..... erbally requested a time for filling the details. Since, in more than forty cases, the stereotype questionnaire were issued, it required time to file the necessary details as per questionnaire. He further submitted that voluminous loose papers were also required to be scrutinized and as much, the time was sought to submit the reply to the questionnaire. Subsequently, during the course of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been done u/s 143(3) of the Act, therefore, assesses had reasonable cause not filling the necessary details on the first day of hearing, therefore, penalty may be deleted. The tribunal has cancelled the penalty on the similar reasonable cause, therefore , penalty may be deleted and he relied upon the various decisions. 4. On the other hand, Ld. DR relied on the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 and counsel of the assessee again appeared in the office on 30.11.2015 and complied with the notices stating the above facts. The learned Counsel for the assesses had also replied to the ACIT that CA Shri Rajendra Sharma had appeared on 24.11.2015 and informed the Assessing Officer accordingly. We are of the view that assesses had reasonable cause for non- appearance on that day. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s good compliance and defaults committed earlier were ignored by the Assessing Officer, therefore, levy of penalty u/s 271 (1) (b) of the Act was not justified. Thus, we set aside the orders of the Revenue Authorities and delete the levy of penalty u/s 271 (1) (b) of the Act in these appeals. 6. In result, all the appeals of the assesses are allowed. The order has been pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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