TMI Blog2023 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. As the matter of fact, the assessments have been completed u/s 153C of the Act and no adverse inference was drawn against the assessee to pass an order on best judgment basis u/s 144C. The respective assessment orders cited before us in PB also do not show that if at the time of assessment. Ld. AO had made observation as to which specific document or information sought was not supplied. It appears from the penalty orders that the dispute was with regard to some external hard disc which was sought to be produced but was not produced by the assessee on the basis that it was not readable or corrupt and on that basis the AO issued notice at the time of conclusion of assessment. Unless it is established in the assessment order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Act ) while the appeal in ITA no. 895 to 900/Del/2023 for A.Y. 2017-18 to 2019-20 and ITA no. 901 to 910/Del/2023 for A.Y. 2017-18 to 2019-20 arise out of penalty order u/s 272A(1)(d) of the Act. 3. Ld. AR has pointed out that in response to the notice u/s 153(C) of the Act, the returns were filed and the assessments were completed with nil demand in A.Y. 2011-12 in the case of Alankit Associates Pvt. Ltd. and nil demand being in A.Y. 2019-20 in the case of Alankit Imaginations Ltd. It was also pointed out that in case of Alankit Associates Pvt. Ltd. in A.Y. 2010-11 the company was not inexistence. The contention of Ld. AR has been that in all the appeals thus, penalty orders have been passed without application of mind as the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice at the time of conclusion of assessment. 6. The Bench is of considered opinion that unless it is established in the assessment order or even under the penalty order that at the time of assessment proceedings itself, Ld. AO had formed opinion that there was intentional non-compliance justifiying issuing notice u/s 271(1)(d) or u/s 272A(1)(d) of the Act, Ld. AO is not justified to levy penalty. Ld. CIT(A) has also sustained the addition on the basis of non-cooperative attitude of the assessee. To the mind of this Bench, non-cooperative attitude as such in itself cannot be the basis of imposing penalty under the relevant section, as above, without specifically bringing on record the specific notices, their specific non-compliances a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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