2019 (4) TMI 1384

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..... ior DR. ORDER PER G.D. AGRAWAL, VICE PRESIDENT :- This appeal by the assessee for the assessment year 2006-07 is directed against the order of learned CIT(A)-41, New Delhi dated 14th January, 2015. 2. The only ground raised in this appeal is against the levy of penalty under Section 272A(2)(k) amounting to `21,400/-. 3. We have heard the arguments of both the sides and perused the material pl .....

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..... f delay was the nonacquaintance of the staff with the newly introduced procedures. In the circumstances, we are of the considered opinion that the violation in this respect is a venial breach of law and does not attract penalty proceedings in the very first year of introduction of the new procedures. We, therefore, delete the addition." 4. Since the facts in the case under appeal before us are id .....

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