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TMI Blog2017 (8) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;). 2. Since in all these appeals common issue of levy of penalty of Rs. 20,000/- under section 271(1)(b) of the Act on account of failure to comply with the statutory notices, arising out of the identical set of facts, is involved, therefore, same were heard together and are being disposed off by way of this consolidated order. 3. Both the parties were agreed that issue in dispute in all the appeals is covered by the decision of the Tribunal in the case of Jawala Prasad Aggarwal (ITA Nos. 4392 to 4398/Del/2015), wherein the Tribunal has deleted the penalty under section 271(1)(b) of the Act in similar set of circumstances. The facts and circumstances mentioned in the orders of the lower authorities have not been disputed by the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which penalty is being initiated and can give his specific rebuttal. Such vague notice is fatal to the initiation of the proceedings itself. Further from the perusal of the assessment order, it is gathered that the assessee did not attend the proceedings on 20.11.2012 and 30.11.2012. The assessing officer further mentions that on 5.12.2012, Shri Vishal Mehta, AR along with other authorized persons appeared before him and submitted that non-compliance on the part of the assessee on the said date were due to the fact that group head, Shri Gopal Kumar Goyal was currently not available and the whole family members and the group heads were engaged in ongoing court proceedings to get early release of Shri Gopal Kumar Goyal who was in judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... criminal proceedings and the entire group and family members were engaged in ongoing court proceedings for his early release and various employees were leaving the group further accentuating the problems; secondly, more than 300 group assessments were initiated in the wake of search proceedings which were simultaneously going on, therefore, it was difficult to comply to the various notices on short dates; lastly, it has been strongly pleaded before us, that the compliances had been made through replies filed through dak or registered post though belatedly. These facts have not been controverted by the AO or CTT (Appeals). All these facts and circumstances under any prudence do constitute reasonable cause falling within the scope and ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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