TMI Blog2014 (11) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Co-ordinate Bench in Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs ADIT [ 2007 (8) TMI 386 - ITAT DELHI-G] 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 was considered as good compliance and the defaults committed earlier were ignored by the AO which view has been followed by Co-ordinate Benches of the ITAT in the orders relied upon by the assessee and brought to our notice. Considering the peculiar facts and circumstances and being satisfied by the explanation offered impugned orders deserved to be set aside and the penalty orders deserve to be quashed. The said order was pronounced in the open Court at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 appeal by the CIT(A). 2. The Ld. AR relying upon various orders of the Tribunal contended that on similar facts and circumstances, different Benches of the ITAT in connected cases have quashed the penalty imposed. It was his submission that in the facts of the present case the assessments as in the connected cases have been completed u/s 143(3) and in the facts of the present case referring to the copy of the questionnaire filed it was pointed out that in the very short time the AO sought a reply on the 34 questions raised. Copy of the questionnaire it is seen is available at page 33 to 36 of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. CIT DR placed reliance upon the impugned order. 3. We have heard the rival submissions and perused the material available on record. It is seen that the AO sought a reply to detailed questions No.-34 giving only six days time 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) of the Income tax Act, 1961. In these circumstances being guided by the precedent laid down by the Co-ordinate Bench in Akhil Bhar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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