9911796707
TMI Blog2015 (10) TMI 2435X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties imposed by the Assessing Officer under section 271(1)(b) for the years under consideration is set aside and the matter is remitted back to him for disposing of the appeals of the assessee on merits, after giving proper and sufficient opportunity of being heard. As directed in the above order of this Tribunal, assessee shall directed comply with the notices issued by the learned CIT(A) and extend full cooperation in order to enable the learned CIT(A) to dispose of the matter expeditiously. - Decided in favour of assessee for statistical purposes. - ITA Nos. 549 To 555/Hyd/2015 - - - Dated:- 4-9-2015 - P M Jagtap, AM For the Petitioner : None For the Respondent : Shri Kiran Katta, DR ORDER These appeals fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noncompliance on the part of the assessee to the notices issued under section 142(1) and 143(2) of the Act, the Assessing Officer initiated penalty proceedings under section 271(1)(b) of the Act and since the assessee failed to offer any explanation in response to the show cause notices issued during the course of penalty proceedings, penalty of ₹ 10,000 per year was imposed by the Assessing Officer under section 271(1)(b) for each of the years under consideration i.e., assessment years 2003-04 to 2009-10. 4. The penalties imposed by the Assessing Officer under 271(1)(b) for the years under consideration were challenged by the assessee in the appeals filed before the Learned CIT(A). There was, however, no compliance on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) by his impugned orders for the following reasons : During 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to him for disposing of the appeals of the assessee on merit, after giving proper and sufficient opportunity of being heard. As undertaken by the Ld. Counsel for the assessee at the time of hearing, the assessee shall comply with the notices issued by the Ld. CIT(A) and extend full cooperation in order to enable the Ld. CIT(A) to dispose of the matter expeditiously. Facts and circumstances of the case of Shri Upendra Kumar(HUF), Hyderabad, for the years under consideration being similar, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
