2017 (9) TMI 101

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....HAGCHAND, A.M. These are the appeals filed by the assessee against the common order dated 07/02/2017 of Ld. CIT(A), Alwar, pertaining to the assessment year 2013-14. In all these appeals, there are only one common issue, which is against confirmation of penalty U/s 272A(2)(c) of the Income Tax Act, 1961 (in short the Act) of Rs. 50,400/- each for delay in furnishing information under the variou....

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.... that thereafter there is no non-compliance of notices U/s 133(6) of the Act. The non-compliance was not due to negligence. It was due to non posting of the permanent Branch Manager and not readily availability of the software for compilation of such information. Therefore, the delay was not willful and the penalty may be deleted. 4. On the other hand, the Ld. Sr. DR has vehemently supported th....