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TMI Blog2019 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 133(6) - Held that:- No infirmity in the order of ld. CIT(A) as the assessee has consistently failed in compliance not with the summons issued under section u/s 131(1A) and notice seeking under information under section 133(6) of the Act but thereafter not coming forward even during the course of penalty proceedings where specific opportunity was provided to the assessee to show any reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty imposed by Learned Joint Director 1 CI whereas assessee has given all the replies and information as asked by AO. hence penalty imposed by Joint Director I CI is illegal ld. CIT Appeals are wrong and unjustified in confirming the penalty as imposed by Joint Director I CI deserves to be deleted. ITA. No. 1074/JP/2018 That learned CIT Appeals has erred in law and fact in up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector of Income Tax (Intelligence Criminal Investigation), Jaipur. However, there was no compliance on behalf of the assessee to such summons. Thereafter, the penalty show cause u/s 272A(1)(c) dated 20.01.2014 was issued to the assessee to explain the reasons for non-compliance with the summons u/s 131(1A) of the Act. However, there was no compliance to the said show cause notice as well. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Deputy Director of Income Tax (I CI), Jaipur vide letter No. 281 dated 19.02.2013 with request to furnish certain information for FY 2010-11. However, there was no compliance and the required information so desired u/s 133(6) was not submitted by the assessee to the DDIT(I CI). Thereafter, a notice u/s 272A(2)(c) of the Act dated 02.01.2014 was issued to the assessee requiring him t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummons issued under section u/s 131(1A) and notice seeking under information under section 133(6) of the Act but thereafter not coming forward even during the course of penalty proceedings where specific opportunity was provided to the assessee to show any reasonable cause for noncompliance to the summons. In light of the same and in absence of any reasonable cause been shown by the assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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