TaxTMI 
TaxTMI 
2012 (5) TMI 714
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.... has been confirmed. All the penalty orders, which are subject matter of these appeals are identical. Moreover, the facts are also identical, hence, this batch of appeals are disposed off by this consolidated order for the sake of convenience. The grounds taken by all these assessees are verbatim in all the appeals which are as under: "1. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in confirming the penalty order u/s.271(1)(b) by Learned Dy. Commissioner of Income-tax Central Circle - 38. "2. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in confirming the penalty as there was no default committed by the appellant under the provisions of sec.271(1)(b). "3. Without prejudice to t....
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....ssessment arising out of the search and seizure action, the returns of income filed by the assessees are accepted. 4. So far as the issue of the levy of the penalty u/s.271(1)(b) is concerned, the A.O. has levied the penalty at ` 10,000/- per assessment year before us for failure to comply to attend the hearing on 20.10.2009. In all these cases the reasons given by the A.O. for the levy of the penalty is verbatim which is as under: 5. The A.O. has observed that during the course of the scrutiny assessment proceedings, Shri Rajesh Shah, C.A., assessee's Authorised Representative (AR) was asked to file the details vide orderITAs. sheet noting dated 14.10.2009. The compliance was to be made on 20.10.2009. There was no compliance on that date....
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....he Commissioner] in the course of any proceedings under this Act, is satisfied that any person- (a) ...... "(b) has failed to comply with a notice [under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or......." 8. So far as the assessment orders in all respect of these assessees are concerned, I find that there is not a single whisper by the A.O. that there was default on the part of the assessees to make compliance of any notices issued u/s.142(1) or 143(2) of the Act other than notice dt 14.10.09. In fact, on the perusal of the assessment order, I f....