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TMI Blog2023 (5) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act, 1961 [hereinafter referred to as the "Act"]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.106/SRT/2023 for assessment year 2013-14, have been taken into consideration for deciding the above appeals en masse. 3. Grounds of appeal raised by the assessee in lead case, (in ITA No. 106/SRT/2023 for AY.2013-14), are as follows: "1. On the facts and in the circumstances of the case as well as on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of Ld. CIT(A), the assessee is in further appeal before us. 6. Shri P. M. Jagasheth, Learned Counsel for the assessee, reiterated the submissions made during the appellate proceedings and stated that assessee during the assessment proceedings submitted all the necessary details and complied with the notices issued by the Assessing officer from time to time. Regarding the non-compliance of notice of hearing issued on 30.01.2021, the ld Counsel of the assessee submitted that the same notice issued on 15.01.2021 and the assessee had duly filed submission of the said notice on 08.02.2021. The delay in submission of part details was due to Covid-19 pandemic and everyone was doing work with proper safety measures. Hence, it should not be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order on 07/06/2021. While finalizing the assessment order, no variation in the returned income was made, thus accepted the return income. Moreover, the assessment was completed under Section 143(3) r.w.s. 153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee was not accepted. The Assessing Officer levied penalty for non-compliance of notice dated 03/12/2020. In our view, the assesse has shown sufficient cause within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is control. In view of aforesaid factual and legal position, we direct the Assessing Officer to delete the impugned penalty. In the result, ground of appeal raised by assessee is allowed. 13. In ITA No. 135 to 138/Srt/2022 for the A.Y. 2013-14 to 2016-17, the facts are identical. The Assessing Officer levied penalty with similar reasons. Considering our decision in ITA No. 134/Srt/2022 for the A.Y. 2012-13, the penalties in all the appeals are deleted. 14. In ITA No. 139 & 140/Srt/2022 for the A.Y. 2017-18 and 2018-19, the Assessing officer levied penalty under Section 272A(1)(d) of the Act. We noted that the provisions of Section 272A(1)(d) of the Act are pari materia with the provisions of Section 271(1)(b) of the Act. The Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause shown has to be considered. The word 'reasonable' has in law the prima facie meaning of reasonable with regard to those circumstances of which the actor, called on to act reasonably, knows or ought to know. The reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides [Azadi Bachao Andcilan v. UOI [2001] 116 Taxman 249 (Delhi)]. The words 'reasonable cause' in section 273B must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. We note that during the assessment stage, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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