2014 (3) TMI 287

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....T. Appeals erred in not accepting that the Assessee's Representative (AR) had reasonable and sufficient cause for not appearing on 14-07-2009 inspite of his accepting the fact that the AR was at Palghar to meet the Advocate in connection with the Spl. Civil Suit No. 75/1997 and 76/1997 filed by the company M/s. Mazda Properties Ltd. , wherein the AR is a Director. 3. Grounds for non-attendance on 07-08-2009 i. e. the date to Show Cause towards levy of penalty u/s. 271(1)(b):- 3. 1 The Ld. CIT. Appeals erred in not accepting the fact that white ant problem was detected in the office of the AR on 13-07-2009 and the files containing scrutiny records of the assessee was wrongly shifted to someone else's office. 3. 2 The Ld. CIT....

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....07. 2009 fixing the hearing on 14. 07. 2009. As per the AO,notice was served on 08. 07. 2009 but nobody appeared before him. He issued a notice u/s. 274 of the Act along with a letter dated 30. 07. 2009 fixing the hearing on 07. 08. 2009. As,there was response to the show-cause notice issued towards levy of penalty u/s. 271(1)(b) of the Act,so,AO levied a penalty of Rs. 10,000/- vide his order dated 26. 08. 2009. 2. Assessee preferred an appeal before the First Appellate Authority (FAA). During the appellate proceedings,Authorised Representative (AR) of the appellant produced the following documentary evidence:- (a). A certificate of Dr. Shantilal V Maru dated 04. 05. 2012, (b). A letter of Advocate Mr. P. V. Karandikar dated 10. 0....