In the result, all the above appeals of the assessee are allowed for 7
Bench: Smt. Diva Singh & Dr. B.R.R. Kumar
delay which deserved to be condoned. 3. That on the facts, circumstances and legal position of the case, the Worthy CIT(A) was unjustified in confirming the action of the Ld. Assessing Officer wherein he has erred in levying the impugned penalty of Rs. 10,000/- under section 272A(1)(c