9911796707
TMI Blog2022 (9) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals have been filed by the Assessee against the separate orders dated 06.12.2019 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot as against partly confirming the penalty levied u/s. 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years (A.Ys) 2012-13 & 2013-14 respectively. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various statutory notices issued u/s. 142(1)/143(2) of the Act. 2.1. The assessee explained vide letter dated 10.09.2016 that there were disputes between main partners who attending the Income Tax matter and due to total non-cooperation, the assessee firm could not comply with the notices, which has resultant in ex parte assessment orders. It is therefore requested that the noncompliance of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een served before the date of hearing and the assessee has not responded to that notice. Therefore the Ld. CIT(A) confined the penalty of Rs. 10,000/- and partly allowed the appeal. For the Assessment year 2013-14, the ld. CIT(A) confined the penalty to the notice served on 20.08.2015 and 14.03.2016 and therefore confined the penalty of Rs. 20,000/-. 4. Aggrieved against the same, the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested the Assessing Officer for extension of time to reply the notices issued to it, however assessee has not responded to any of the notices which has resulted in for passing ex parte assessment orders by the A.O. Therefore the levy of penalty confirmed by the Ld. CIT(A) does not require any interference and the appeal filed by the Assessee is liable to be dismissed. 6. We have given our thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
