9911796707
TMI Blog2021 (12) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 3. The only issue is to be decided is as to whether the CIT(A) is justified in confirming the penalty imposed by the AO u/s. 271(1)(b) of the Act in the facts and circumstances of the case. 4. The facts of the case are that the assessee is a private limited company carrying on business of builders, land developers, contractors, etc. The assessee filed return of income declaring a total income of Rs. 39,510/- and under scrutiny the AO completed the assessment. During scrutiny proceedings, we note that the AO issued notice u/s. 142(1) of the Act as under : Sr. No. Date of Notice Date of Hearing Remarks 1 04-08-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty order till the date of penalty order the assessee did not produce any records, documents, vouchers or books of account as sought by the AO. Therefore, in our opinion, the assessee is liable to pay the penalty as imposed by the AO for not complying statutory notice issued u/s. 142(1) of the Act. 6. Coming to the CIT(A) order, the notices were issued in the First Appellate proceedings as under : Sr. No. Date of Notice Date of Hearing Remarks 1 06-01-2017 07-02-2017 No response 2 10-08-2017 24-08-2017 No response 3 06-02-2018 19-02-2018 No response 4 22-02-2018 01-03-2018 No response 5 14-03-2018 21-03-2018 No response 7. On perusal of the impugned order, we note that the CIT(A) issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for non-compliance of notice u/s. 142(1) of the Act. The CIT(A) also given ample opportunities to the assessee and referred to Page No. 4 of the impugned order. By referring to Para No. 3.2 of the impugned order he vehemently argued that the assessee failed to give reasons for noncompliance of statutory notice u/s. 142(1) of the Act and also failed to prosecute grounds of appeal raised in the First Appellate proceedings. He submits that the assessee has no respect to the proceedings under Income Tax Act and the CIT(A) rightly confirmed the penalty imposed by the AO u/s. 271(1)(b) of the Act. Further, before this Tribunal also having filed the appeal under Form No. 36 no compliance were made so far challenging the action of CIT(A) and pray ..... X X X X Extracts X X X X X X X X Extracts X X X X
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