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TMI Blog2017 (9) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. During this relevant period, there was no permanent posting of Branch Manager in that branch. The branch was not having adequate software to compile such information to be provided in compliance of notice U/s 133(6) of the Act. The facts of the case also suggest that the non-compliance was not willful but it was due to lack of required infrastructure and man power. During the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals filed by the assessee against the common order dated 07/02/2017 of Ld. CIT(A), Alwar, pertaining to the assessment year 2013-14. In all these appeals, there are only one common issue, which is against confirmation of penalty U/s 272A(2)(c) of the Income Tax Act, 1961 (in short the Act) of ₹ 50,400/- each for delay in furnishing information under the various codes asked by issuing noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-compliance of notices U/s 133(6) of the Act. The non-compliance was not due to negligence. It was due to non posting of the permanent Branch Manager and not readily availability of the software for compilation of such information. Therefore, the delay was not willful and the penalty may be deleted. 4. On the other hand, the Ld. Sr. DR has vehemently supported the orders of the authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced by the branches located in the remote areas of Jhalawar district. Therefore, in my considered view, the non-compliance was due to reasons beyond the control of the persons to whom the notices were issued. It was also stated during the hearing that there is no noncompliance of any notice subsequent to these notices. The notices issued subsequently have been complied with in time. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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