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TMI Blog2015 (10) TMI 2435X X X X Extracts X X X X X X X X Extracts X X X X ..... A search and seizure action under section 132 was conducted in the oud group of cases on 15.09.2008. During the course of said action, certain incriminating material pertaining to the assessee was and seized. Consequently, notices under section 153C were issued by the Assessing Officer on 08.10.2010 requiring the assessee to furnish its returns of income for the years under consideration within 15 days of the receipt of the notices. No returns of income however, were filed the assessee in response to the said notices either within the stipulated time or even before the completion of assessments by the Assessing Officer under section 144 read with section 153C on 30.12.2010. 3. During the course of assessment proceedings for the years unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned CIT(A), the assessee has preferred these appeals before the Tribunal. 5. Despite notice, none appeared on behalf of the assessee at the time of hearing of these appeals on 31.7.2015. Hence, these appeals are being disposed of ex-parte -qua the assessee- after hearing the Learned Departmental Representative and on the basis of the material available on record. I find that in the appeals filed by the Shri Upendra Kumar(Ind), Hyderabad, being ITA No.535/Hyd/2015; 539- 540/Hyd/2015; and 546-547/Hyd/2015, similar issue relating to penalties imposed under S.271(1)(b) for the assessment years 2003-04, 2007-08 and 2008-09, has come up for consideration before the Division bench of this Tribunal, and the Tribunal, vide order dated 22.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was duly filed by the assessee seeking adjournment of the hearing fixed on 03.02.2015 and it was only on 13.02.2015 that there was non-appearance on the part of the assessee as his Authorised Representative could not remain present for some unavoidable reasons. He has contended that the Ld. CIT(A) thus has dismissed the appeals of the assessee exparte without giving proper and sufficient opportunity of being heard and since the assessee was not well during the course of penalty proceedings, he has not got an effective opportunity to offer his explanation for noncompliance to the notices issued under section 153C as well as 142(1) and 143(2). He has urged that one more opportunity may therefore be given to the assessee to put forth his case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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