9911796707
TMI Blog2012 (12) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee is directed against the order dated 4.10.2011 of CIT(A) for the assessment year 2005-06. The only dispute raised in this appeal is regarding levy of penalty under section 271(1)(b) of the Income tax Act, 1961 (the Act) for non compliance of statutory notice. 2. The facts in brief are that the AO during the assessment proceedings asked the assessee to produce certain details and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entions raised and held that the assessee had committed default for which no reasonable cause had been given. He, therefore, confirmed the penalty, aggrieved by which the assessee is in appeal before the Tribunal. 3. Before us, the ld. AR submitted that the assessee could not appear on 20.10.2009, and the AO had written further letter dated 22.10.2009 for immediate compliance as mentioned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the matter carefully. The dispute is regarding levy of penalty under section 271(1)(b) for non-compliance of statutory notice on 20.10.2009. A perusal of the assessment order shows that after the said noncompliance, the AO vide letter dated 22.10.2009 had requested the assessee for immediate compliance followed by further letter dated 4.11.2009 to which the assessee did comply with detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted in conscious disregard of its obligation. The Tribunal noted that there was no deliberate defiance of law on the part of the assessee. In this case, the Tribunal accordingly deleted the penalty. Facts in the present case are identical as penalty has been levied in an identical manner for the same default on 20.10.2009. Therefore, respectfully following the decision of the Tribunal in assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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