2014 (11) TMI 1208

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....r the Respondent : Smt. A.Misra, CIT DR ORDER PER DIVA SINGH, JM These seven appeals have been filed by the assessee against the separate order of the CIT(A) who has confirmed the penalty imposed u/s 271(1)(b) in 2005-06 to 2011-12 assessment years. All these appeals are being decided by a common order as facts, circumstances and arguments of the parties in regard to the specific default ....

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....the explanation offered penalty of Rs. 10,000/- u/s 271(1)(b) was imposed for each of the years. The said order was confirmed in appeal by the CIT(A). 2. The Ld. AR relying upon various orders of the Tribunal contended that on similar facts and circumstances, different Benches of the ITAT in connected cases have quashed the penalty imposed. It was his submission that in the facts of the present....

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....e Madan 4743,4744,4745,4746,4747, 4748 & 4749/Del/2013 F 30.01.2014 Sanya Hospital & Diagnostic Pvt. Ltd. 4661, 4662, 4663 &  4664/Del/2013 G 14.02.2014 Sanya Hospitality  Pvt. Ltd. 4665, 4666, 4667, 4668, 4669,  4670/Del/2013 G 14.02.2014 Dhruv Madan 4678, 4679, 4680, 4681, 4682 & 4683/Del/2013 B 24.06.2014 Chhavi....

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....down by the Co-ordinate Bench in Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs ADIT (2008) 115 TTJ (Del.) 419 wherein it was held that in the case where assessments were made u/s 143(3) and not u/s 144, it means that subsequent compliance in assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the AO which view has been followed by Co....