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TMI Blog2016 (7) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order was passed u/s 143(3) and not u/s 144 of the Act, that meant the subsequent compliance in the assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the AO and therefore, the levy of penalty u/s 271(1)(b) was not justified. Considering the same as well as respectfully following the decision of AKHIL BHARTIYA PRATHMIK SHIKSHAK SANGH B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues involved in these appeals are identical, therefore, for the sake of convenience, they are clubbed, heard together and disposed of in this consolidated order. The adjudication of the appeals is given in the following paragraphs of this order. 2. The only common issue involved in these appeals relates to the levy of penalty u/s 271(1)(b) of the Act. The circumstances and factual matrix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O issued noticed u/s 143(2) and 142(1) of the Act. Although the assessee could not attend to the said notices on the scheduled dates, assessee complied with the requirements of the said notices immediately thereafter. There was compliance on 26.8.2010 before the Assessing Officer and supplied necessary information / statements and the assessments were duly completed u/s 143(3) read with section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties levied u/s 271(1)(b) of the Act should not be sustained. For this proposition, Ld Counsel for the assessee filed a decision of the ITAT, Mumbai Bench in the case of Shri Ramesh Kumar Jain vs. ACIT in ITA Nos.458 to 464/Mum/2013 (AYs 2004-05 to 2010-11), dated 23.9.2015 and ITAT, Delhi Bench decision in the case of Akhil Bharatiya Prathmik Shmshak Sangh Bhavan Trust vs. ADIT [2008] 115 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Considering the same as well as respectfully following the decisions of the Tribunal and also following the principle of consistency, we are of the opinion that these are not the fit cases for invoking the provisions of section 271(1)(b) of the Act. Accordingly, grounds raised by the assessees in all the seven appeals are allowed. 5. In the result, all the seven appeals filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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