2019 (3) TMI 159

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..... icate the issue by hearing the Departmental Representative and perusing the records. Upon careful consideration, we note that in response to notices for reopening, the assessee has duly responded and submitted that the return filed earlier should be accepted as return filed pursuant to notice u/s.148. The reopening related to information that assessee has received accommodation entries for purc .....

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..... f the learned Commissioner of Income Tax (Appeals)-17, Mumbai ( ld.CIT(A) for short) dated 29.06.2017 and pertains to the assessment year (A.Y.) 2009-10, 2010-11 and 2011-12, wherein penalty levied u/s. 271(1)(b) of the Income Tax Act, 1961 for the following amount has been confirmed: A.Y. 2009-10 Rs.20,000/- A.Y. 2010-11 Rs. .....

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..... assessee is in appeal before us. 4. We have heard the ld. Departmental Representative (ld. DR for short). None appeared for and on behalf of the assessee despite notice sent. The notice sent has returned unserved. Hence, we proceeded to adjudicate the issue by hearing the ld. Departmental Representative and perusing the records. 5. Upon careful consideration, we note that in response to noti .....

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