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2016 (7) TMI 825 - ITAT AHMEDABADPenalty u/s 271(1)(b) - defaults of not complying with notices for Assessment Year 2011-12 - Held that:- The contentions of ld. DR carry merits inasmuch as the impugned penalties were imposed on 19-12-2012 much prior to the framing of assessments on 17-1-2014. In view thereof the case laws cited by the assessee are distinguishable. Assessee has failed to demonstrate that there was any understanding with ld. AO as tried to be canvassed. Besides in any case adjournment applications ought to have been filed citing any reason which existed. Non filing of adjournment applications and non attendance of proceedings cannot be viewed lightly. The assessee has thus failed to show any demonstrable reasons of sufficient cause for non compliance. In view thereof, see no infirmity in the orders of lower authorities imposing the impugned penalties. - Decided against assessee
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