TMI Blog2018 (8) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... to in what circumstances such family reasons will be reasonable cause or not would depend upon the facts of each case and therefore, unless the relevant details are discussed, the Tribunal could not have brushed aside these reasons by one liner, especially when the Division Bench decision of the Tribunal in almost similar circumstances on account of cancer of the father of the proprietor of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83/2011-SM , rejecting the prayer of the appellant-assessee to set aside penalty of ₹ 1,11,000/- for failure to timely depositing the service tax of ₹ 2,10,600/- on the professional services to the tune of ₹ 17,55,000/- provided during the relevant period from 01.04.2008 to 30.09.2008 by the assessee- architect. 2. Learned Tribunal relying upon the reason of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,370/- in view of the fact that the appellant was a small business man and his father was suffering from cancer, but the aforesaid Division Bench decision was not taken into account by the learned single member of the Tribunal, who passed the impugned order in the present case. 4. Having heard the learned counsel for the parties, we are satisfied that the learned Tribunal has not recorded prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm, the Division Bench set aside the penalty in the aforesaid case of Raj Kumar Ora (supra). The Tribunal should maintain the consistency in the approaches, while dealing with the appeals. Therefore, we are of the opinion that the matter deserves to be reconsidered by the Tribunal in the facts and circumstances of the case. Accordingly, we allow the present appeal of assessee and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
