2015 (2) TMI 1310

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....Gupta Revenue by:Shri Neil Philip Per Bench,   Challenging the orders of the CIT(A)-37, Mumbai,Assessees have raised identical Grounds of Appeal for the above mentioned Assessment Year(AY.) in all the group cases: "1. The learned Commissioner of Income Tax (Appeals) has erred in law and on the facts of the case in sustaining the penalty u/ s. 271(1)(b) Rs. 10,000/-. ....

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....he assessee preferred an appeal before the First Appellate Authority(FAA). Before him a copy of the appellate order in respect of similar penalty levied by the AO on 03.10.2012 was filed. It was submitted before him that his predecessor had deleted the penalty under the similar circumstances relying upon the order of the Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust(115TTJ419) of the Delhi B....

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....r of the Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust(supra).Departmental Representative (DR) supported the order of the FAA and stated that the assessee did not appear on three occasions. 5.We have heard the rival submissions and perused the material before us. We find that the AO had levied penalty u/s.271(1)(b)of the Act for non appearance before him that the assessee had, vide its le....

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....Tribunal has been held as under : "Where assessee had not complied with notice under section 142(1) but assessment order was passed under section 143(3) and not under section 144, that meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored by Assessing Officer and, therefore levy of penalty under section 271....