2018 (1) TMI 1695

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....Kumar, Sr. DR. ORDER PER BENCH : These appeals have been filed against the order of the Commissioner of Income Tax (Appeals)-4, Surat dated 24.08.2016 for A.Y.2007-08 to 2013- 14 by which penalty imposed by the Assessing Officer of Rs. 10,000/- for each assessment year u/s.271(1)(b) of the Income Tax Act, 1961 (in short the Act') 2. The sole effective ground raised by the assessee read....

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....e's paper book wherein medical papers showing health issues of persons including the present assessee have been placed. The ld. Counsel, further submitted that the distance from Surat to Bilimora, the place of residence of the assessee, is about 67 kms. and due to health issue the assessee could not comply with notices issued by the Assessing Officer and non-compliance was done due bonafide re....

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....lier deserves to be ignored by the Revenue Authorities. 5. Replying to the above, the ld. Senior Departmental Representative strongly supported the action of the Assessing Officer as well as first appellate order and submitted that there was deliberate non-compliance by the assessee, therefore, the Assessing Officer was right in imposing penalty and the CIT(A). was also correct in upholding the....