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TMI Blog2018 (6) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of any notice u/s. 274 read with Section 271(1) of the Act or of recording of any such satisfaction. The penalty imposed by the AO and confirmed by the Ld. CIT(A) is not sustainable in the eyes of law, hence, the same is deleted and appeal of the Assessee stands allowed. Following the consistent view taken in assessment year 2008-09 as aforesaid, the penalty involved in other appeals in respect of assessment years 2009-10 to 2014-15 also stand deleted - Decided in favour of assessee. - ITA Nos. 7516 to 7522/Del/2017 - - - Dated:- 22-6-2018 - SHRI H.S. SIDHU, JUDICIAL MEMBER For The Assessee : Sh. Vinod Kumar Bindal, CA And Rinky Sharma, ITP For The Department : Ms. Ashima Neb, Sr. DR. ORDER These 07 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The CIT(A) erred in law and on facts while passing the appellate order confirming the impugned penalty on 11/09/2017, a date which was prior to the date fixed on 17/10/2017 for hearing the appeal challenging the impugned penalty. 5. The CIT(A) erred in law and on facts while confirming the penalty even though there was no addition of any undisclosed income in the assessment order or no incriminating material was found in respect of the addition made but only on the basis of already declared accounts. 6. The CIT(A) erred in law and on facts in confirming the penalty without ascertaining from the assessment records that the appellant never committed any default to attract the impugned penalty as the assessing officer hims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 01.07.2015 were issued and duly served upon the assessee fixing the case for 20.07.15. On the date of hearing, neither assessee attended nor any written submission filed. Subsequently, show cause notice u/s. 271(1)(b) of the I.T. Act, 1961 was issued on 16.09.2015 for compliance on 24.09.2015 for failing to file reply to questionnaire dated 1.7.2015. On 24.9.2015 neither anybody attended nor any written submission were filed. Again show cause notice u/s. 271(1)(b) were issued on 28.9.2015 09.10.2015 for compliance on 6.1.2015 and 15.10.2015 respectively. After that the assessee filed his return of income on 14.10.2015. Thereafter, questionnaire alongwith notice u/s. 142(1)/143(2) dated 30.10.2015 were issued and duly served upon the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide his impugned order dated 11.9.2017 has confirmed the penalty. Aggrieved with the impugned order, the assessee is in appeal before the Tribunal. 4. At the time of hearing, Ld. Counsel of the Assessee has stated no statutory notice u/s. 274(1) of the I.T. Act was ever issued to the assessee to be heard before imposing the penalty and thus, no mandatory reasonable opportunity of being heard was ever given to the assessee before imposing the penalty u/s. 271(1)(b) of the I.T. Act. It was further submitted that from all the show cause notices issued by the AO for submission of the details as is mentioned in the penalty orders, it would be seen that those state that in case of any failure to submit desired details, penalty would be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to be heard before imposing the penalty and thus, no mandatory reasonable opportunity of being heard was ever given to the assessee before imposing the penalty u/s. 271(1)(b) of the I.T. Act, which is very essential. On going through all the show cause notices issued by the AO it was found that for submission of the details as is mentioned in the penalty orders, it would be seen that in case of any failure to submit desired details, penalty would be levied but the necessary statutory satisfaction u/s. 271(1) of the I.T. Act that the assessee has failed to comply with the notices and the AO was satisfied to initiate the penalty proceedings has not been recorded anywhere. I further note that it was further submitted that a proposal to init ..... X X X X Extracts X X X X X X X X Extracts X X X X
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