2017 (9) TMI 533

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.... parties and perused the material on record. 3. In ITA.No.6404/Del./2014 (A.Y. 2009-2010), the Ld. CIT(A) noted that the A.O. has issued notice under section 143(2)/142(1) of the I.T. Act, 1961 fixing the case for hearing on 11th January, 2013 and none had attended on that date. The assessee submitted in the written submissions that said notice had not been received by them till 11th January, 2013. The Ld. CIT(A) further noted that A.O. followed-up the non-compliance to the above said notice, issued show cause notice for levying penalty under section 271(1)(b) on 28th March, 2013 and fixed the case for hearing on 22nd April 2013. No one attended the proceeding on the said date. In the written submissions made during the course of appella....

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....f penalty for A.Y. 2009-2010 under appeal but penalty for A.Ys. 2010-2011 and 2011-2012 were deleted. The common order is passed for all these three years. 5. In ITA.No.6403/Del./2014 (A.Y. 2009-2010), the Ld. CIT(A) noted similar facts that penalty was imposed for non compliance of the statutory notices issued on 9th October, 2012. The assessee submitted in the written submissions that Mrs. Anju Gupta, daughter-in-law of the Principal Officer of the assessee-company was suffering from severe disease and had to be hospitalized on 6th October, 2012. Thereafter, on 9th October, 2012 Shri Satya Prakash Gupta, Principal Officer of the assessee-company himself suffered from heart-attack and had to be hospitalized. The whole family were distur....

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....upta have been considered for non-compliance in their cases on 9th October, 2012. Copy of the order is placed on record. Similar order of the Tribunal in the case of Saraswati Resorts Pvt. Ltd., Delhi vs. ACIT, Central Circle-12, New Delhi ITA.No.6281 to 6383/Del./2014 etc., decided on 4th January, 2016 is relied upon by the Learned Counsel for the Assessee. Copy of the order is placed on record. On identical facts, the Tribunal cancelled the penalty levied under section 271(1)(b) of the I.T. Act. 7. On the other hand, the Ld. D.R. relied upon the orders of the authorities below. 8. We have considered the rival contentions and perused the findings of the authorities below. The assessee explained the reasons for non-compliance of the n....