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2014 (11) TMI 1208

..... to the assessee. The record does not show as to when notice issued on 19.11.2012 was actually served upon the assessee as the relevant information is found to be missing in the penalty order. A perusal of the assessment orders further shows that it is not a case of non-cooperation by the assessee with the AO during the assessment proceedings as the assessments are concluded u/s 143(3). In these ci .....

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..... hearing in the presence of the parties. - Decided in favour of assessee. - I.T.A. Nos. 4759 to 4762/Del/2013, I.T.A. Nos. 4738 to 4740/Del/2013 - 28-11-2014 - SMT DIVA SINGH, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER For the Appellant : Sh. A.K.Srivastava, CA For the Respondent : Smt. A.Misra, CIT DR ORDER PER DIVA SINGH, JM These seven appeals have been filed by the assessee against t .....

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..... etails were filed. Consequently a show cause notice was issued to the assessee on 07.12.2012. In response to the same as per reply dated 26.12.2012 referred to in the penalty order the assessee explained that his Accountant was not feeling well. Not satisfied with the explanation offered penalty of ₹ 10,000/- u/s 271(1)(b) was imposed for each of the years. The said order was confirmed in ap .....

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..... 675, 4676 & 4677/Del/2013 D 31.01.2014 Lakshmi Chand Madan 4691,4692, 4693, 4694, 4695, 4696, & 4697/Del/2013 D 31.01.2014 Manjusha Madan 4698,4699,4700,4701,4702 & 4703/Del/2013 E 31.01.2014 Roop Kishore Madan 4743,4744,4745,4746,4747, 4748 & 4749/Del/2013 F 30.01.2014 Sanya Hospital & Diagnostic Pvt. Ltd. 4661, 4662, 4663 & 4664/Del/2013 G 14.02.2014 Sanya Hospitality Pvt .....

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..... e assessments are concluded u/s 143(3) of the Income tax Act, 1961. In these circumstances being guided by the precedent laid down by the Co-ordinate Bench in Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs ADIT (2008) 115 TTJ (Del.) 419 wherein it was held that in the case where assessments were made u/s 143(3) and not u/s 144, it means that subsequent compliance in assessment proceedings .....

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