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TMI Blog2015 (10) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... justice to give one more opportunity to the assessee to offer his explanation for the non-compliance of notices under section 153C as well as 142(1) and 143(2). Accordingly, the impugned orders of the Ld. CIT(A) confirming the penalties imposed by the A.O. under section 271F and 271(1)(b) for the years under consideration are set aside and the matter is remitted back - Decided in favour of assessee for statistical purposes. - 535/H/2015, 539/H/2015, 540/H/2015, 546/H/2015, 547/H/2015 - - - Dated:- 22-7-2015 - SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, ACCOUNTANT MEMBER For the Appellant : Mr. Jainik For the Respondent : Mr. J. Siri Kumar ORDER PER BENCH : Out of these five appeals filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any explanation in response to the show cause notices issued during the course of the said penalty proceedings, the A.O. proceeded to impose penalty of ₹ 5000 under section 271F, inter alia, for A.Ys. 2007-08 and 2008-09. 2.1. During the course of assessment proceedings for the years under consideration, notices issued by the A.O. under section 142(1) and 143(2) were also remained un-complied with by the assessee as a result of which, the A.O. was left with no option but to complete the assessments for the years under consideration to the best of his judgment under section 144 read with section 153C of the Act. For this non-compliance on the part of the assessee to the notices issued under section 142(1) and 143(2) of the Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of appellate proceedings, the case for fixed for hearing on 03.02.2015. A letter received from the office of Deva Co., requesting for long adjournment due to Sri Davaraju Reddy, CA, Deva Co., is contesting for, vice president and he is busy. Therefore, the case was adjourned to 18.02.2015. This is a simple case of penalty levied for nonappearance. The appellant has failed to cooperate in any manner with regard to submission of information, the undersigned complete the appellate order exparte basing on the information available on record. Since all the Asst. Years from 2003-04 to 2009-10, the issues are similar, so I have made the common appellate order for the sake of convenience. 4. At the time of hearing before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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