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2022 (12) TMI 1217 - AT - Income TaxLevy of penalty u/s 271(1)(c) - None appeared on behalf of the assessee, even in the previous hearings none appeared in spite of service of notice to the assessee - HELD THAT:- We have given our thoughtful consideration and perused the materials available on record. As it is seen from the quantum appeal order [2017 (11) TMI 2014 - ITAT AHMEDABAD] in assessee's own case for the very same Assessment Year 2010-11, the appeal was dismissed for non-prosecution. In spite of as many as 22 opportunities given to the assessee by this Tribunal, the assessee has not come forward to conduct the appeal. There is no other material placed before us, the Grounds of Appeal raised by the assessee are also general in nature. In the absence of any material, we have no hesitation in confirming the concurrent findings of the Lower Authorities and thereby confirming the levy of penalty under section 271(1)(c) of the Act. Appeal filed by the Assessee is dismissed.
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