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Shri Upendra Kumar (HUF) Versus Dy. Commissioner of Income-Tax, Central Circle-7, Hyderabad

2015 (10) TMI 2435 - ITAT HYDERABAD

Penalty under S.271(1)(b) - non-compliance on the part of the assessee to the notices issued under section 153A, 142(1) and 143(2) - Held that:- Facts and circumstances of the case of Shri Upendra Kumar(HUF), Hyderabad, for the years under consideration being similar, and the order of the learned CIT(A) impugned in these appeals being common as the one considered as the one already considered by the Tribunal in the case of the connected assessee, viz. Shri Upendra Kumar(Ind)[2015 (10) TMI 1308 - .....

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earned CIT(A) and extend full cooperation in order to enable the learned CIT(A) to dispose of the matter expeditiously. - Decided in favour of assessee for statistical purposes. - ITA Nos. 549 To 555/Hyd/2015 - Dated:- 4-9-2015 - P M Jagtap, AM For the Petitioner : None For the Respondent : Shri Kiran Katta, DR ORDER These appeals filed by the assessee for the assessment years 2003-04 to 2009-10 are directed against the common order of the learned Commissioner of Income-tax(Appeals), Guntur date .....

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e 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 under consideration, no .....

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on 271(1)(b) of the Act and since the assessee failed to offer any explanation in response to the show cause notices issued during the course of penalty proceedings, penalty of ₹ 10,000 per year was imposed by the Assessing Officer under section 271(1)(b) for each of the years under consideration i.e., assessment years 2003-04 to 2009-10. 4. The penalties imposed by the Assessing Officer under 271(1)(b) for the years under consideration were challenged by the assessee in the appeals filed .....

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(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/201 .....

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imposed by the A.O. under section 271F and 271(1)(b) were dismissed by the Ld. CIT(A) by his impugned orders for the following reasons : "During the course of appellate proceedings, the case for fixed for hearing on 03.02.2015. A letter received from the office of Deva & Co., requesting for long adjournment due to Sri Davaraju Reddy, CA, Deva & Co., is contesting for, vice president and he is busy. Therefore, the case was adjourned to 18.02.2015. This is a simple case of penalty le .....

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Ld. CIT(A) for dismissing the appeals of the assessee exparte and submitted that only two opportunities of hearing were given by the Ld. CIT(A) fixing the appeals of the assessee for hearing on 03.02.2015 and 18.02.2015. He has submitted that application 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 unav .....

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case by offering his explanation for such non-compliance. 5. Keeping in view of the facts of the case and the submissions made by the Ld. Counsel for the assessee, we consider it fair and proper and in the interest of justice to give one more opportunity to the assessee to offer his explanation for the noncompliance of notices under section 153C as well as 142(1) and 143(2). Accordingly, the impugned orders of the Ld. CIT(A) confirming the penalties imposed by the A.O. under section 271F and 271 .....

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