2007 (2) TMI 648

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....sions. 2. The revenue filed this appeal against the impugned order. The Commissioner (Appeals) in the impugned order confirmed the demand and interest, however, set aside the penalties on the following ground:- "As regard the remaining issue framed above, I find that there are a catena of decisions of various appellate fora to the effect that in the initial stages of introduction of this pu....

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....re is no tangible and logical reason as to why the law abiding assessee who had got himself registered and fully cooperated with the department, much before the new scheme became operational, should be denied the benefit of waiver of the penal provisions referred to above for late registration, delay in filing of relevant returns etc. all of which are procedural in nature. In view of the aforesai....