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2021 (1) TMI 961 - AT - Income TaxPenalty u/s. 271(1)(b) - AO issued a notice u/s. 142(1) - jurisdiction of the AO by holding that this penalty proceedings has been initiated after the insertion of Section 292BB - HELD THAT:- The assessee has given his reply dated 06.10.2008 that he has not received the earlier notices and given the new address of his Advocate and he further sent a letter dated 10.10.2008 and argued that having not received the earlier notices u/s. 142(1) and there could not be any proceedings pending under the Act before the AO meaning thereby the assessee is having the knowledge of all the notices which has already been served upon the assessee and he was watching the proceedings through his counsel/AR. Assessee has also requested for various adjournments which was given by the Assessing Officer. Sh. Sachin Kumar, CA/Authorised Representative of the Assessee appeared before the AO and file his Power of Attorney and requested for various adjournments which were granted by the AO, but in spite of the various adjournments given by the AO to assessee, no return of income was filed by the assessee in spite of the various opportunities given by the AO to the Authorised Representative of the assessee and lastly the AR of the assessee shows his inability and therefore, the AO has rightly imposed the penalty in dispute and the Ld. CIT(A) has also rightly dismissed the appeal filed by the Assessee. Non-cooperation of the assessee before the authorities below, we are of the view that the assessee is not entitled for any leniency in this matter. Therefore, we uphold the impugned order of the Ld. CIT(A) by dismissing the appeal filed by the Assessee.
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