1982 (3) TMI 146

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....onfirmed the order of the Income-tax Officer (ITO, for short) as passed under s. 272(1)(a). 2. From the penalty order it is seen that the assessee filed written reply in response to the show-cause notice issued by the ITO who considering the facts on record was satisfied that it was a fit case for levy of penalty under the above section. Rs. 24,563 were directed to be paid by the assessee on th....

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....default commenced, it is the case of the assessee that the ITO did not controvert the submissions and cause shown in the written reply. It is also submitted that the authorities below did not even call on the assessee to produce supporting proof regarding the point of lapse on the part of the assessee's counsel. It is submitted that the cause was shown by the assessee and the department has not es....

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.... submitted that the ITO who passed the penalty order has not given a finding that the cause shown by the assessee was not reasonable. It is submitted further that the ITO did not even consider the different aspects of the different submissions made by the assessee but without assigning any reason in notice that he was satisfied and that the penalty was leviable. He submitted that the order of the ....

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....ace before us, it is seen that there is force in the submissions made on behalf of the assessee. The assessee has given a written reply to the show-cause notice which was noted by the ITO who did not discuss any part of the submissions as it could be apparent from the penalty order, from the order of the AAC certain facts transpired that the delay was due to the counsel's default. Even the AAC did....