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2015 (10) TMI 2435 - AT - Income TaxPenalty under S.271(1)(b) - non-compliance on the part of the assessee to the notices issued under section 153A, 142(1) and 143(2) - Held that:- Facts and circumstances of the case of Shri Upendra Kumar(HUF), Hyderabad, for the years under consideration being similar, and the order of the learned CIT(A) impugned in these appeals being common as the one considered as the one already considered by the Tribunal in the case of the connected assessee, viz. Shri Upendra Kumar(Ind)[2015 (10) TMI 1308 - ITAT HYDERABAD] following the above order of the Tribunal, the impugned order of the learned CIT(A) confirming the penalties imposed by the Assessing Officer under section 271(1)(b) for the years under consideration is set aside and the matter is remitted back to him for disposing of the appeals of the assessee on merits, after giving proper and sufficient opportunity of being heard. As directed in the above order of this Tribunal, assessee shall directed comply with the notices issued by the learned CIT(A) and extend full cooperation in order to enable the learned CIT(A) to dispose of the matter expeditiously. - Decided in favour of assessee for statistical purposes.
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