2014 (2) TMI 1364

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....R Appellant : Shri A.K. Srivastava, C.A. Respondent : Shri Satpal Singh, Sr. DR. ORDER PER BENCH: These are two groups of appeals filed by two different assessees belonging to same group. I.T.A. No.4661 to 4664/Del/2013 are against different orders of Ld CIT(A) dated 27..5.2013 whereas I.T.A. No.s 4665 to 4570Del/2013 are against different orders of Ld CIT(A) all dated 28.5.2013. Th....

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....erial available on record. We find that notice u/s 142(1) dated 23.11.2012 was issued for hearing on 29.11.2012. In all these cases date of issue of notice and date of hearing was same. We further find that in the following group cases under similar facts and circumstances, the Tribunal has deleted the penalty. Name of assessee ITA Nos. Bench Date of order Smt. Kamla Madan 4671 t....

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.... not provided sufficient time to respond to the notice. 7. Further a perusal of the assessment orders shows that there is no mention therein of any non cooperation by the assessee with the Assessing Officer during the assessment proceedings. Therefore, we do not find these cases to be fit for imposition of penalty u/s 271(1)(b) of the Act. Such penalties are, therefore, deleted in all the....