2014 (8) TMI 1229

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..... e notice of the income tax authorities. We are of the view that for the fault of the Chartered Accountant, the assessee cannot be punished as per the ratio laid down in the case of Commissioner of Income Tax Vs. S. Dhanabal [ 2008 (8) TMI 15 - DELHI HIGH COURT] . We cancel the levy of penalty order. All the impugned orders are hereby set aside. The assessee will get the relief accordingly. .....

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..... es for the levy of penalty? (ii) Whether in view of the un-controverted affidavit of the counsel filed before the learned Tribunal and neither the appellant not his counsel having been examined on that point nor being called upon to produce any documentary evidence, consequently, the assessee and his counsel assuming that the Income Tax Appellate Tribunal was satisfied with the affidavit as suf .....

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..... cer has levied the penalty under Section 271(1)(b) of the Income Tax Act, for Rs.10,000/-. The same was upheld by the Commissioner of Income Tax (Appeals) and also by the Tribunal. During the course of arguments, the learned counsel for the assessee admits that the summon was received personally by the assessee, which was handed over to the Chartered Accountant but the Chartered Accountant coul .....

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