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TMI Blog2019 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... spute is involved in all the appeals in identical set of facts, and thus all these appeals have been heard together and dispose off by way of this consolidated order. 2. The grounds of appeal raised in all the appeals are identical and thus, for brevity, grounds of appeal in ITA No. 1482/del/2017 for assessment year 2007-08 are reproduced as under: 1. That in view of facts and in the circumstances of the case the Ld. CIT(A)-24 committed an error in confirming the penalty imposed by the Assessing Officer without looking into the facts and circumstances of the case and without providing reasonable opportunity which is must in law as settled by various courts from time to time. 2. That in view of facts and in the circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of search and seizure action under section 132 of the Income-tax Act, 1961 (in short 'the Act') at the premises of "M/s FIIT JEE" group, which was carried on 17/12/2012, certain documents belonging to the assessee were found and seized. Consequently, proceedings under section 153C of the Act were initiated in the case of the assessee on 11/03/2014. During the assessment proceedings under section 153C of the Act, the Assessing Officer issued notice under section 142(1) of the Act on 22/08/2014 calling for certain details. The assessee sought extension for submitting the information on one or another ground, but no information was submitted. The Assessing Officer again issued another notice under section 142(1) on 07/10/2014 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2014, which contained 16 questions asking for specific details, including queries about the so-called scholarship funds which have been given from the appellant's bank accounts to M/s FIIT JEE Ltd., it source and mode of payment, and other details. This particular set of transactions forms the only transactions between appellant and M/s FIITJEE, and was the subject matter of enquiry by the A.O.. Apart from stating that these transactions were done behind its back and that its own bank account has been misused by FIITJEE, the appellant has deliberately avoided to throw any further light on the suspicion transactions. By doing so, it has avoided scrutiny of the transactions by way of a series of adjournment petitions and a series of letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty. 6. We have heard the submission of the Ld. DR and perused the order of the lower authorities. In terms of the section 142(1), the Assessing Officer called for certain information for completion of the assessment proceeding in the case of the assessee, but the assessee had not provided those information and continued to object the initiation of the proceeding in the case of the assessee. This conduct of the assessee led to completion of the assessment proceeding ex parte. In assessment proceedings, the role of the Assessing Officer is both of the investigator and adjudicator. If the assessee obstruct and create hurdles in the investigation process of the Assessing Officer, true and complete facts may not be available for adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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