9911796707
TMI Blog2014 (3) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the FAA set aside – Decided in favour of Assessee. - ITA No. 7288/Mum/2012 - - - Dated:- 26-2-2014 - Sh. Rajendra And Sanjay Garg,JJ. For the Petitioner : Shri Virag Shah For the Respondent : Shri B. P. K. Panda ORDER Per Rajendra,AM Challenging the order dt. 28. 09. 2012 of the CIT(A)-34,Mumbai, assessee has filed following Grounds of Appeal: 1. The Ld. CIT Appeals erred m facts and in law in justifying and upholding the order of the A. O. by confirming penalty U/s. 271(1)(b). 2. Grounds for non-attendance on 14-07-2009 i. e. the date of hearing:- 2. 1 The Ld. C. I. T. Appeals erred in not accepting that the Assessee's Representative (AR) had reasonable and sufficient cause for not appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice. Only one opportunity was given to appear on 07-08-2009 to show cause as to why penalty u/s. 271(1)(b) should not be levied and the order was passed. 5. Without prejudice to the above, the appellant humbly prays that the penalty levied by the learned I. T. O. and confirmed by the learned C. I. T. (Appeals)-34 be deleted. 6. The above grounds of appeal are without prejudice to one another and the appellant craves leave to add, alter amend, delete or modify any of the above grounds of appeal. During the course of assessment proceedings Assessing Officer(AO) had issued notice u/s. 142(1) on 07. 07. 2009 fixing the hearing on 14. 07. 2009. As per the AO,notice was served on 08. 07. 2009 but nobody appeared before him. He iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08. 07. 2009, that assessee had six days time available with him for producing the details, that assessee had not filed any detailes,that the certificate issued by the family physician did not give any evidence to show that AR had gone to consultation to his clinic,that assessee had committed default twice,that nothing prevented the assessee from seeking adjournment by filing a letter on the date of hearing,that there was no sufficient or reasonable cause for non-appearance. He confirmed the penalty order passed by the AO. 3. Before us, Authorised Representative(AR)submitted that on 14. 07. 2009 hirish H. Shah was at Palghar with his Advocate for discussion in connection with Civil Suit,that between 05. 08. 2009 to 13. 08. 2009 AR of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
