2014 (2) TMI 1364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....va, 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. The only issue involved in all these appeals ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 to 4677/D/13 D 31.1.2014 Lakshmi Chand 4691 to 4697/D/13 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rders 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 cases, the facts mutatis mutandis, being exactly similar in all of them. 6. We further observe that in ....