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2015 (6) TMI 1167 - AT - Income TaxPenalty levied u/S 271(1)(b) - non-compliance of the notices issued by the AO - Held that:- AO issued show cause notice on 1.5.2012 for its compliance or appearance on 7.5.2012. The assessee again did not appear on the date fixed i.e. 7.5.2012 instead he again sent a letter by speed post on 5.5.2012. There is no evidence on record that the letters sent by the assessee was received by the Assessing Officer before the date of hearing. The conduct of the assessee shows that he is totally non-cooperative to the Assessing Officer and he has no respect for the authorities. Since the assessee never appeared before the Assessing Officer in response to the notices issued by 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 Income-tax authorities. The order of the CIT(A), who has rightly confirmed the penalty, deserves to be confirmed and accordingly we confirm the same. - Decided against assessee.
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