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2020 (8) TMI 565 - AT - Income TaxPenalty u/s 271(1)(b) - non appearance before the Ld. A.O on the scheduled date of hearing - assessments were completed u/s 153A r.w.s. 143(3) for A.Y 2010-11 to 2015-16 and u/s 143(3) for A.Y 2016-17 - HELD THAT:- We find that the assessee cooperated in the assessment proceedings after attending the proceedings on subsequent dates. Based on these compliances the assessments were completed u/s 153A r.w.s. 143(3) for A.Y 2010-11 to 2015-16 and u/s 143(3) for A.Y 2016-17. Needless to mention that none of the assessment orders were framed ex-parte. We direct the revenue authorities to delete the penalty levied u/s 271(1)(b) of the Act for Assessment Year 2010-11 to 2016-17 - Decided in favour of assessee.
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