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TMI Blog2018 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... upra), obviously, only one penalty can be levied for one default. As such, the grievance of the assessee is found to be justified. ‘Shri Khrishna Bihari Agarwal’ (Supra), relied on by the Ld. CIT(A) is of no consequence. The assessee has not been shown to be a heavily defaulter. - Decided in favour of assessee - ITA Nos.400 to 406/Agr/2017 - - - Dated:- 27-9-2018 - Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member For The Appellant : Shri Rajendra Sharma, Advocate For The Respondent : Shri Waseem Arshad, Sr. D.R. ORDER PER BENCH: This bunch of appeals by the assessee is directed against the order of the ld. CIT(A)-IV, Kanpur dated18.09.2017, for A.Ys. 2008-09 to 2014-15, wherein, the assessee has raised the following common grounds of appeal: 1. That the Ld. CIT(A) has erred on facts and in law while sustaining the penalty for ₹ 10, 000/- imposed by the AO under section 271(1)(b) of the Income Tax Act. The penalty imposed by the AO and sustained by the CIT(Appeals) is highly unjustified and against law, liable to be cancelled. 2. That while sustaining the penalty, the CIT(A) has not appreciated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y established and it is a fit case for imposition of penalty for noncompliance of notice U/s 142(1) dated 28.08.2015. Taking a fair and reasonable view of acts and merits of the case, I impose penalty of ₹ 10, 000/- which the assessee is directed to pay. Issue notice of demand. 6. The assessee, in this regard, filed an appeal before the first appellate authority and a written reply which is reproduced as below: 5.2 In this regard the appellant has filed the written submission which is reproduced as under: That the AO has imposed the penalty under section 271(l)(b) of Income Tax Act for non compliance to the notice issued under section 142(1) of Income Tax Act dated 28.08.2015. in which (he date/or compliance, was fixed on 15.09.2015. That the AO has issued a notice under section 142 (Ij of Income Tax Act /questionnaire, dated 28.08.2015 which is issued in connection with the proceedings initiated after search I53A of Income Tax Act. A consolidated notice under section 142(1) dated 28.08.2015 was issued for the Assessment Year 2008- 09 To 2014-i 5 i. e. for 7 Years and the date for compliance, as stated above, was fixed on 15.09.2015. As per the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r penalties are liable to he cancelled being imposed against the provisions of season 271{l)(b) of the income Tax Act by which for each default one penalty can be imposed. It is therefore requested that the penalties imposed by the AO is liable to he cancelled being: - (a) The penalty U/s 2 71 (I) (b) can be imposed where, the assessee has failed to comply with a notice U/s 142(1) of the Income Tax Act, that as per the provisions of the section 271(l)(b) wherein it is clearly mentioned that the penalty u/s 271(1)(b) is to he imposed where the assessee has failed To comply with a notice issued it/a 142(1), meaning there by the penalty U/s 271(!)(b) relates to the notice not with Assn. years, In this case one notice dated 28.08.2UI5 was issued requiring the assessee to furnish the details / explanation for seven years, which is as per AO has not been complied. As per provisions of section 27l(l)(h) there is non-compliance of one notice dated 28.08.2015 issued U/s 142(1), therefore there is one non-compliance A penalty if (my could be imposed i.e. one penalty only for one noncompliance. Thus the seven penalties imposed against the non-compliance of one notice is ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in response to the notices issued by the AO either in the assessment proceedings or in the penalty proceedings, we are of the view that no lenient view can be taken on the assessee, as if the penalty is deleted, a message will go to the public at large that there is no need to make compliance of the notices of the I.T. authorities. Therefore, we are of the view that the order of the Ld. CIT(A) who has rightly confirmed the penalty, deserves to be confirmed and accordingly we confirm the same. Therefore, undersigned is of the view that the appellant has not only committed the default under the provision of 271 (1) (b) but also failed to show the reasonable cause for committing such default. Thus, penalty levied by AO is hereby confirmed and the appeal of the appellant is dismissed. 9. The notice u/s 142(1) of the I.T. Act, 1961 in respect of assessment proceedings for the search Assessment proceedings for the A.Y. 2008-09 to 2014-15 is reproduced hereunder (APB Page 1 to 6 ). To, Shri Satish Arora 1-Ashok Enclave, Dayal, Bagh Agra. PAN: AAMPA0703C Sub : Notice u/s 142(1) of the I.T. Act, 1961-Assessment proceedings for the A.Y. 2008-09 to 2014-15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration, name and address of the purchaser, date and mode of receipt of sales consideration. Furnish evidence to justify sale of assets. 10. Details of family members, their names, age and their occupation/activities and source of income with address of Assessing Officer, if assessed to Income-tax along with copies of acknowledgement evidencing filing of return for the relevant years. Total withdrawals for house hold and other personal expenses and source thereof with supporting evidences. Please give justification/utilization of withdrawals. 11. Details of all bank accounts maintained, name and address of bank and account Mo. Please furnish a copy of bank statement. Reconciliation should also be furnished. S.IMo. Name of the A/c Holders Bank name Account Number 1 2 3 4 12. Please furnish year wise details of FDRs/STDRs/TDRs/NSCs/IVP/ KVP/ Bonds etc. held as on 31st March of the relevant year in the following manner:- Date of purchase Name and address of Bank / Institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness issued by the supplier and evidence of putting of such machines/items to use. b) Whether any asset was purchased from sister concern during the F.Y. 2008-09. If yes, details thereof and justify the purchase price of asset purchased. 18. Furnish Composition of each item produced by you in terms of ratio/percentage, percentage of yield and percentage of wastage. 19. Furnish the item wise details of opening and closing stock in terms of description of item, rate, quantity and value. Also justify the valuation by supporting evidence. 20. Month wise purchases of different items of raw materials, copy of account of parties from which purchases above ₹ 5 lacs were made with their complete address. 21. Month wise quantitative details of consumption of each item of raw material, production of each items of finished goods and quantity of wastage. 22. Month wise details of goods produced and excise duty paid/payable on them alongwith supporting evidence. 23.Month wise Sales of different items, copy of account of parties to whom sales above ₹ 5 lacs were made with their complete address. 24. Complete name and address of other sis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the I.T. Act, 1961- Assessment proceedings for the A.Y. 2008-09 to 2014-15- Regarding. Further, it is contended that the assessee has been given reasonable opportunity for making compliance of information sought for in respect of penalties initiated in all the assessment years for the assessee under appeal. 11. Thus, as per the Department, in the instant case, there was a specific notice to the assessee for specific consolidated assessment year with specific requirement to be complied with, however, in the case of Swarnaben M. Khanna (Supra), it was not so, and hence, the case relied upon by the assessee is not applicable to facts of the present case and it is of no help to the assessee. 12. It is the submission of the Department that the Ld. CIT(A) specifically observed that the notice u/s 142(1) of the Act dated 28.08.2015 was issued and duly served upon the assessee calling for certain information/explanation; that however, on the date fixed for hearing i.e. 15.09.2015, none attendednor adjournment was sought by the appellant; that again, show cause notice u/s 271(1)(b) dated 10.08.2015 remained unattended and, therefore, the Ld. CIT(A) was of the view that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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