9911796707
TMI Blog2007 (10) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessments), Special Range-V. Bangalore, issued a show-cause notice to the assessee under sec ion 274 read with section 271 of the Income-tax Act, 1961 calling upon the assessee why penalty to the assessee should not be levied under section 271(1) (c) of the Income-tax Act. Though notice was served, the assessee did not send any response. Again, one more show-cause notice was issued for which also there was no response. Thereafter, a personal hearing was given for more than 7 times. The chartered accountant of the assessee appeared before the Deputy Commissioner requested time to file details in respect of the notice issued. On September 3, 1992, the chartered accountant of the assessee ultimately made submissions that he was unable to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge the burden placed on him ?" 3. We have heard counsel for the parties. After hearing counsel for both the parties, we are of the opinion that though initial burden was on the Department, ultimately it has to be discharged by the assessee by showing the cause that the Revenue cannot levy penalty under section 271(1) (c) of the Act. So far as the present case is concerned, in the earlier proceedings, the assessee accepting the tax levied on the addition made in the regular assessment has failed to show cause before the Deputy Commissioner when several opportunities were given. Even if the assessee has shown cause before the Income-tax Commissioner in appeal, if the Commissioner (Appeals) was of the opinion that the cause shown by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be reconsidered by the Deputy Commissioner of Income-tax by giving reasonable opportunity to the respondent and if the respondent wishes to show cause to the penalty notice received by him in addition to what has been contended by the assessee before the Commissioner of Income-tax (Appeals), he is entitled to file the same before the Deputy Commissioner and thereafter the Deputy Commissioner shall pass an appropriate order in accordance with law. 6. Accordingly, this appeal is allowed. Orders passed by the Commissioner of Income-tax (Appeals-II) and the order passed by the Income-tax Appellate Tribunal are hereby set aside and the matter is remitted back to the Deputy Commissioner of Income-tax with a direction to give reasonable opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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