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2022 (12) TMI 798 - AT - Income TaxPenalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - assessee was not aware of uploading of the impugned order of the NFAC/ld.CIT(A) - HELD THAT:- Director Shri Bhavesh Chhatbar was all the while available, having received all orders passed i.e. assessment order under section 144 of the Act and penalty order u/s 271(1)(b) of the Act and the order of the NFAC/ld.CIT(A) in penalty proceedings, having repeatedly filed appeals before the higher forums against the said orders. There is no reason why the notices remained unresponded to. When the director of the assessee company, Shri Bhavesh Chhatbar, could have responded to the orders passed repeatedly, he could very well have responded to the notices also, and the statement made on behalf of the assessee that the directors were all absconding, therefore, appears to be totally false. Even before us, we find that after filing of the appeal, nobody has appeared. This appears to be a repeated pattern being adopted by the assessee to misuse the due process of law. We therefore see no reason to differ from the NFAC/ld.CIT(A)’s finding and accordingly uphold the order of the NFAC/ld.CIT(A) confirming the levy of penalty under section 271(1)(b) of the Act of Rs.30,000/-. The grounds of appeal of the assessee are rejected.
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