Tribunal directs deletion of penalties for non-appearance, assesses cooperation in assessment process.

The Tribunal allowed all appeals, directing revenue authorities to delete penalties imposed under section 271(1)(b) for respective assessment years. The decision was based on the assessee's cooperation in assessment process after initial non-appearance, evidenced by compliance with subsequent notices. The Tribunal applied the same reasoning to similar cases of other appellants, directing deletion of penalties in those cases as well.

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Issues:
Appeals against penalty under section 271(1)(b) of the Income Tax Act, 1961 for seven years. Compliance with notices issued by the Assessing Officer. Similar issues and facts in multiple appeals.

Analysis:
The appeals were filed against the penalty of Rs. 10,000 imposed under section 271(1)(b) of the Income Tax Act for seven years. The assessee, an individual, challenged the penalty confirmed by the Commissioner of Income Tax (Appeals) for non-appearance before the Assessing Officer. The source of income was business and tuition fees. Search and seizure operations were conducted under section 132, notices were issued under section 153A for various assessment years, and assessments were completed under sections 153A r.w.s 143(3) and 143(3). The penalty was imposed for non-compliance with notices. The appellant argued that compliance with subsequent notices should negate earlier defaults, and the assessed income matched the returned income for certain years. The appellant also contended that all notices were duly complied with, and relied on various decisions to support their case.

The Tribunal considered the appellant's arguments and previous decisions. It was noted that the assessments were not ex-parte, and the appellant had cooperated in the assessment proceedings. Relying on precedent, the Tribunal held that the penalty was not justified due to the assessee's cooperation in subsequent proceedings. Therefore, the penalty of Rs. 10,000 for each year was deleted for all the appeals.

In conclusion, the Tribunal allowed all the appeals, directing the revenue authorities to delete the penalties imposed under section 271(1)(b) for the respective assessment years. The decision was based on the assessee's cooperation in the assessment process after initial non-appearance, as evidenced by compliance with subsequent notices. The Tribunal applied the same reasoning to similar cases of other appellants, directing the deletion of penalties in those cases as well.

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