2020 (12) TMI 1221

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..... , J. These 12 appeals have been filed by the assessees against the orders of the ld. CIT(A)-27, New Delhi, dated 24.05.2019 and 27.05.2019 wherein the ld. CIT (A) has confirmed the penalty levied u/s 271(1)(b) of the Income Tax Act, 1961 by the AO. 2. Since, the identical issues are involved and the grounds of appeal being common for all the above six years i.e. from assessment years 2011-12 to .....

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..... , there was no compliance to the notices issued, a penalty notice u/s 274 was issued on 09.11.2018 fixing the case for 19.11.2018. Since there was no compliance on 19.11.2018 the AO levied penalty u/s 271(1)(b) of Rs. 10,000/-. 5. During the hearing before us, the assessee has referred the letter dated 19.11.2018 filed before the Assessing Officer wherein the assessee explained that the notice fi .....

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