TMI Blog2021 (2) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice issued to the assessee. Thus, it is apparent that the assessee was not given further opportunity by the Assessing Officer, either to show cause for passing the ex parte assessment u/s. 144 or to furnish the requisite details. Appeal appeals arising from the penalty order passed u/s. 271(1)(b) of the Act ought to have been decided after the adjudication of the quantum appeal pending be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 271(1)(b) by order dated 17.09.2019 imposing penalty of ₹ 10,000.00 is bad on both on fact and in law. 2. That in any view of the matter the assessee has made necessary compliance on each and every date and there was no bona fide intention of not co-operating with the department but under unavoidable circumstances on some date the assessee was not aware of the notices hence penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have issued notice u/s. 142(1) dated 30.05.2016 and the assessment order was passed on 28.06.2016 without giving further opportunity to the assessee or issuing any show cause notice u/s. 144 of the Act. Thus, the assessment order was passed by the Assessing Officer in a haste which amounts to violation of principle of natural justice as the assessee was not given appropriate opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the rival submissions as well as relevant material on record. It is manifest from the assessment order passed u/s. 147 r.w.s. 144 of the Act that the Assessing Officer issued only one notice u/s. 142(1) on 30.05.2016 and the ex parte assessment order was passed on 28.06.2016. After issuing the notice u/s. 142(1), the Assessing Officer has not mentioned any other notice or show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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