2013 (12) TMI 534

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....f appeal in all the appeals is common and read as under : "The learned Commissioner of Income Tax (Appeals) erred in confirming the penalty of Rs.10,000/- u/s 271(1)(b) of the Act. 2. The impugned assessments are framed under the provisions of section 144 read with section 153A of the Income Tax Act, 1961 (Act). A search and seizure action u/s 132 was carried out on 26th November, 2007 in the case of Mr. Nand Kumar Kale and his group entities which included the present assessee as well. Assessment proceedings were initiated vide notice dated 8th December, 2009 issued u/s 143(2) of the Act and as a result of non-compliance, the impugned assessments were framed. It may also be mentioned here that final opportunity was also given by the ....

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....t. 4. To contest the levy of penalty for the default of notice issued u/s 143(2) dated 8th December, 2009 it was submitted by the assessee in the statement of facts filed before the CIT(Appeals) that the said notice was issued to fix the hearing on 14th December, 2009 on which date the Authorized Representative of the assessee attended the proceedings and was verbally conveyed that a detailed show cause notice was being issued to which the reply should be filed. Such notice was also issued subsequently on 16th December, 2009 to which the reply was filed by the assessee on 29th December, 2009. It was also stated that the delay in filing the reply to show cause notice was on account of reasonable cause. In the proceedings before the CIT(Ap....

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.... assessee, learned CIT(Appeals) has rightly upheld the penalty in respect of aforementioned years. 7. We have carefully considered the submissions of learned DR. We have also carefully gone through the assessment order, order levying the penalty and the order passed by learned CIT(Appeals). It has already been mentioned that in the statement of facts the assessee had submitted that the Authorized Representative of the assessee had attended the proceedings on 14th December, 2009 when he was told that a detailed show cause notice is being issued. Therefore, it is not a case where the assessee did not willfully comply with the notice issued by the Department. This contention of the assessee is further substantiated with the show cause notic....