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2023 (1) TMI 618 - AT - Income TaxLevy of penalty u/s 271(1)(b) - non-compliance of hearing notices - assessee has not submitted any explanation regarding non-compliance of the notices issued u/s. 142(1) of the Act, neither by filing reply nor seeking time to file Reply - HELD THAT:- The case is adjourned to 09/01/2023, however none appeared on behalf of the assessee and no authorization given to Advocate or Chartered Accountant and no Paper Books is filed before us. Thus it clearly shows that the assessee is not interested in pursuing the appeal both before this Appellate Forum as well as before the Lower Authorities. We find from the Ld. CIT(A)’s order that the assessee has not justified for non-compliance to the 142(1) notices issued by the Assessing Officer. We further find from ground no. 3 copy of the adjournment letters said to be enclosed with the appeal papers, but we do not find any such adjournment letters filed before us. Further the assessee has not justified why he has not complied to the notices issued u/s. 142(1) by the Assessing Officer. Thus, we do not find any merits in the grounds raised by the assessee.
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