TaxTMI 
TaxTMI 
2020 (8) TMI 565
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....e and facts raised in all these appeals are similar, these were heard together and are being disposed off by this common order for the sake of convenience and brevity. For the purpose of adjudication we will take up the facts of the assessee namely Mrs. Manu Rai, ITA No.235 to 241/Ind/2018 wherein the assessee has commonly challenged the finding of Ld. CIT(A) confirming the penalty of Rs. 10,000/- u/s 271(1)(b) of the Act levied by the Ld. A.O in all the seven years. 3. Brief facts of the case as culled out from the records are that the assessee is an individual. The source of income is business and tuition fees. Search and seizure operations u/s 132 were conducted at the various premises of the Shivhare group and its associates on 07.01.2....
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....3). Assessee filed replies before Ld. AO for the purpose of completing assessment fact of which is discernible from the assessment order itself. Also, it is not a case of assessment done ex-parte by applying provisions of section 144. Accordingly, imposition of penalty u/s 271(l)(b) is not eligible. 2.The subsequent compliances in the assessment proceedings are to be considered as good compliances and default committed earlier should be ignored. Penalty imposed u/s 271(l)(b) for each of the seven years ought to be deleted. B. Assessed income is same as returned income for AY 2010-11 to 2015-16 1.Assessee submits that the returned income for AY 2010-11 to 2015-16 has been accepted by Ld. AD as assessed income. 2.This evidently demons....
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....sets. Further, Again, vide show-cause notice dated 07/12/2017 the assessee has been again required to explain the nature of possession and source of this jewellery and silver articles found from his premises and to reconcile the same with her declared income/assets with documentary evidences. The assessee has also been required to state as to why the addition shall not be added to her total income, in absence of necessary evidences. In this regard assessee relied detailed submission the is as under... [PB 5 para 10.2] From the above it is evidently clear that the assessee has complied with various notices issued. There is no failure on the part of the assessee on account of noncompliance of notices. The details were available with the L....
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....T.A.T. 7. We have heard rival contentions and carefully gone through the decision of the jurisdictional Tribunal relied and referred by the assessee. The sole issue raised in the case of Mrs. Manu Rai relates to levy of penalty u/s 271(1)(b) of the Act at Rs. 10,000/- for non appearance before the Ld. A.O on the scheduled date of hearing. Perusal of the records shows that in the instant case assessee after failing to appear on the initial date of hearing subsequently complied with the notice issued u/s 142(1) of the Act on subsequent dates as noted by the Ld. A.O in the assessment order itself. Further this fact remain undisputed that based on these compliances the assessments were completed u/s 153A r.w.s. 143(3) of the Act for Assessmen....
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.... had cooperated in the assessment proceedings and therefore respectfully following the decision of the Tribunal referred above, we delete the penalty of Rs. 10,000/- levied u/s 271(1)(b) of the Act in the three appeals bearing No.350 to 352/Ind/2018. 8. In the result all the three appeals are allowed. 8. Similar view was also taken by the Indore Bench of ITAT in the case of Rambhau Ghyanshyam Asai (HUF) ITA No.798/Ind/2016 to 804/Ind/2016 order dated 16.05.2018 (supra) wherein the Tribunal deleted the penalty of Rs. 10,000/- u/s 271(1)(b) of the Act after considering the decisions of other Co-ordinate benches namely (i) Akhil Bharatiya Prathmik Shmshak Sangh Bhawan Trust (supra), (ii) Hemant Kumar Soni (supra), (iii) Vineet Chauhan (supr....