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TMI Blog2013 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice u/s 143(2) dated 8th December, 2009 is unjustified – Decided in favour of assessee. - ITA Nos. 935 to 938/Mum/2012 - - - Dated:- 12-2-2013 - Shri I. P. Bansal And Shri Rajendra Singh,JJ. For the Appellant : None. For the Respondent : Shri D. K. Sinha ORDER Per I. P. Bansal, J.M. All these appeals are filed by the assessee. They are directed against order dated 2nd January, 2012 passed by CIT(Appeals) simultaneously for six assessment years falling in the block period i.e. assessment year 2002-03 to assessment year 2008-09. The years under consideration are assessment years 2003-04, 2004-05, 2006-07 and 2007-08. Ground of appeal in all the appeals is common and read as under : "The learned Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent years falling under the block period. So far as it relates to penalty levied in respect of notice u/s 142(1) dated 10th December, 2009, it was the contention of the assessee that no such notice was issued. Therefore,, levy of penalty for the said default is bad in law. The learned CIT(Appeals) has found such contention of the assessee as correct and has deleted the said penalty. The learned CIT(Appeals) has also deleted the penalty in respect of assessment years 2002-03, 2005-06 and 2008-09 and thus penalty which are sustained are in respect of aforementioned appeals which is in respect of notice issued u/s 143(2) dated 8th December, 2009 which is stated at Sr. No. 1 in the aforementioned chart. 4. To contest the levy of penalty for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leted by 31st December, 2009. It was submitted that the assessee did not commit any default. However, learned CIT(Appeals) has upheld the penalty for default of notice u/s 143(2) and the assessee is aggrieved with such sustenance of penalty and has filed the aforementioned appeals. 5. Notice of hearing was given to the assessee fixing the date of hearing on 12th February, 2013. However, none was present. As these are small appeals and facts are available on record, we proceed to decide these appeals exparte qua the assessee on merits after hearing the learned DR. 6. Learned DR relied upon the order passed by the learned CIT(Appeals) and contended that in view of the default committed by the assessee, learned CIT(Appeals) has rightly uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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