2019 (3) TMI 387

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.... appeals by a common order. 2. For the sake of convenience, we take up the facts involved in ITA No.594/LKW/2017. The grounds raised by the assessee in ITA No.594/LKW/2017 are as under:- 1. BECAUSE the "CIT(A)" has erred in law and on facts in holding that "undersigned is of the view that the appellant has not only committed the default under the provision of section 271(1)(b) but also failed to show reasonable cause for committing such default" and, based on such a view, In upholding penalty of Rs. 10,000/- as has been levied by the Assessing Officer under section 271(1)(b) of the Act 2. BECAUSE while upholding the levy of penalty under section 271(1)(b), the "CIT(A)" has failed to consider and take into account that ....

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.... cause notice issued for such subsequent non-compliance, order levying penalty under section 271(1)(b) was liable to be held to have been passed in violation of the provision of section 274 of the Act and accordingly the same should have been quashed. 3. At the outset, the ld. A.R. of the assessee has contended that the authorities below have erred in holding that there was no compliance made by the assessee to the notice dated 19/10/2016, issued under section 142(1) of the Income-tax Act, 1961. It has been contended that the assessee duly filed reply (copy at APB: 14-30) dated 28/10/2016 to the said notice dated 19/10/2016 issued by the Assessing Officer. 4. The contention of the assessee is found to be correct. APB 14 to 30 is the c....