2017 (1) TMI 1581

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.... Appellant by : Shri Ashish Goyal and Shri N. D. Patwa, Advocates Respondent by : Shri Mohd. Javed, Sr. DR O R D E R PER BENCH All these appeals have been filed by different assessees against different orders of the learned CIT(A)-3, Bhopal dated 07.10.2016 for the above assessment years. 2. In all these appeals, the sole issue involved is that the learned CIT(A) has erred in confirming the levy of penalty u/s 271(1)(b) of the I.T. Act at Rs. 10,000/- in each assessment year in the cases of all these assessees. 3. Briefly stated, the facts of the case are that the search in the case of the assessee and group had taken place on 29.01.2014. After that notices were issued by the AO u/s 142(1) of the Act dated 30.09.2015 fixing the da....

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.... statutory notice. The assessee has deliberately tried to delay the assessment proceedings before the AO in order to create hindrances for the investigation. The AO is the investigator as well as prosecutor and adjudicator in the tax assessment proceedings. It is the duty of the assessee to facilitate the process of verification and investigation to support its credentials. The AO is bound by law to complete assessment proceedings as per the limitations of the Act. Deliberate delaying tactics during the course of assessment proceedings hamper the work of the office. The ld. CIT(A) confirmed the penalty of Rs. 10,000/- imposed by the AO u/s 271(1)(b) of the Income-tax Act, 1961, for each assessment year from assessment year 2008-09 to assess....

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....d the penalties on the absolute identical facts. In that case also the notices dated 30.09.2015 were served asking the assessee to file the details and the counsel of the assessee Shri Rajendra Sharma attended and personally requested for the time and the Tribunal deleted the penalty on the ground that the assessments were completed u/s 143(3) after considering all the details submitted by the assessee and as such no penalty u/s 271(1)(b) could be levied. He relied upon the decision in the case of Akhil Bhartiya Shiksha Sangh Bhawan Vs ACIT 115 TTJ 419 and Parmeshwari Textiles Vs ITO 92 TTJ page 764. 6.  On the other hand, Ld. DR relied on the orders of the Revenue Authorities and cited some decisions of the Tribunals. 7. We have hea....