2015 (6) TMI 1167

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..... . There is no evidence on record that the letters sent by the assessee was received by the Assessing Officer before the date of hearing. The conduct of the assessee shows that he is totally non-cooperative to the Assessing Officer and he has no respect for the authorities. Since the assessee never appeared before the Assessing Officer in response to the notices issued by AO either in the asses .....

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..... 71(1)(b) of the Income-tax Act, 1961 (hereinafter called in short the Act ) on account of non-compliance of the notices issued by the Assessing Officer. 2. On a careful perusal of record, we find that the Assessing Officer has issued a notice to the assessee for appearance on 30.4.2012, but this notice was not complied with by the assessee. The assessee, however, sent a letter on 30.4.2012 at .....

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..... r either in the assessment proceedings or in the penalty proceedings, we are of the view that no lenient view can be taken on the assessee, as if the penalty is deleted, a message will go to the public at large that there is no need to make compliance of the notices of the Income-tax authorities. Therefore, we are of the view that the order of the ld. CIT(A), who has rightly confirmed the penalty, .....

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