2016 (7) TMI 1442

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....- 8-7-2016<br>ITA Nos. 655 to 657/Ind/2016, ITA Nos. 631 to 636/Ind/2016, ITA Nos. 626 to 630/Ind/2016, ITA Nos. 637 to 643/Ind/2016, ITA Nos. 644 to 650/Ind/2016, ITA Nos. 651 to 654/Ind/2016, ITA Nos. 658 to 662/Ind/2016 - -<br>Income Tax<br>Shri D.T. Garasia, JM & Shri N.S. Saini, AM Appellant by : Shri Sunil Kumar Agrawal Respondent by : Shri R.P. Mourya O R D E R PER BENCH All ....

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....ionnaire attached with the said notice on 22.12.2014. The assessee failed to appear before the Assessing Officer on that day and, therefore, the Assessing Officer levied penalty of Rs. 10,000/- on the assessee by invoking the provisions of section 271(1)(b) of the Act. On appeal, the learned CIT(A) confirmed the same. Now the assessee is in appeal before the Tribunal. 4. The learned counsel for....

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....r.w.s. 143(3) of the Act in all the cases of the assessees in the present appeals. Therefore, the decision of the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax; (2008) 115 TTJ 419 (Del) squarely applies to the facts of the present appeals. The learned DR could not cite any contrary decision. We, therefore, respectf....