2012 (10) TMI 810

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....  ORDER   PER SHAMIM YAHYA: AM   These appeals by the Assessee are directed against the three orders of the Ld. Commissioner of Income Tax (Appeals)-I, New Delhi in which penalty of Rs. 10,000/- in each case has been confirmed u/s. 271(1)(b) of the I.T. Act. 2. In these cases Assessing Officer noted that for assessment year 2003-04, assessee failed to comply with the thr....

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....ted that there was no deliberate attempt on the part of the assessee to evade the assessment proceedings. He claimed that on some occasions, he himself had gone to the office of the concerned Assessing Authority where the concerned assessing authority's office was found locked. He further submitted that some of the notices were general notices without requiring any specific documents to be comp....

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....e imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicia....