AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (9) TMI 115
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....arising out of the identical set of facts, therefore, the same were being heard together and are being disposed of by way of this consolidated order. 3. The assessee is mainly aggrieved by the levy of penalty of Rs. 20,000/- u/s 271(1)(b) for all the impugned assessment years, which was on account of failure to comply with the 2 statutory notices/date fixed for hearing on 25/1/2013 and 28/1/2013. 4. The brief facts for the levy of impugned penalty are that the assessee is engaged in real estate, land trading & development. A search and seizure action was conducted at the premises of the assessee on 31/1/2008. In pursuance of search and seizure operation, proceedings u/s 153A were initiated in the case of the assessee and assessments h....
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....f the assessment proceedings of the assessee. * lastly, it was submitted that the main controlling person, Shri Gopal Kumar Goyal who was looking after the entire matter was detained in judicial custody since August, 2012 and was there for more than 2 years. Since, Shri Gopal Kumar Goyal was entrusted with all the decisions and was aware of the tax matters and documents; therefore, there was delay in collecting information and consequently making certain compliances. Thus, it was pleaded that there was a reasonable cause for delay in submitting the replies or non-compliance on the appointed date. 5. However, the ld. Assessing Officer levied the penalty of Rs. 20,000/- on the ground that the assessee did not attend offices in ....
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....erms of the principle of natural justice, and thereafter pass the assessment order before the time barring date. Thus, the reasons cited in the written submission are rejected. 8.4. Filing of several writ petitions before the Hon'ble High Court, which in turn required substantial paperwork, was a personal and private decision of the assessees of the group and can hardly constitute a justification for non-compliance of the statutory notices in the case of the appellant. Moreover, if the 'circumstances', cited as 'reasonable cause' for non-compliance of statutory notices, did not come in the way of filing the writ petitions, these could not possibly have hindered the presence of the assessee/AR before the AO on 30....
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....submissions were filed which have not been properly considered. The detail of replies filed on various cases including that of assessee sent through registered post or dak has also been filed. Apart from that, he submitted that in the first appeal the relief has already been granted to the assessee and income has been computed at "nil" and such appellate orders have attained finality. The copy of the assessment orders giving effect to the first appellate order computing the income at 'nil' income right from assessment years 2002-03 to 2008-09 has been placed in the paper book. Thus, he submitted that no penalty can be levied u/s 271(1)(b) under these facts and circumstances of the case as there was a reasonable cause for delay in filing of ....
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....re the Ld. Assessing Officer, in the course of the assessment proceedings have not been accepted and he proceeded to make the assessment u/s 144 read with section 153A. 10. However, it is not in dispute that the assessee has filed replies before the Assessing Officer during the course of assessment proceedings by filing the same either in dak or registered/speed post. 7 11. Ostensibly there may be a case of delay in compliance or filing of replies before AO and not personally appearing before the Assessing Officer on a particular date, but compliances in form of replies do have been filed in the course of assessment proceedings and all the necessary details required for the purpose of assessment has been provided. What are required to....