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TMI Blog2021 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice issued u/s. 271(1)(b) r.w.s. 274 - HELD THAT:- Assessee referring to the paper book wherein as regards the date of hearing fixed on 14.09.2015 submitted that the assessee had sought an adjournment and therefore, it is the contention of the assessee that they have responded to the notice of the Department. However, when we peruse the penalty order, we find there is no ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pune dated 09.08.2017 for the assessment years 2008-09 to 2013-14 as per the grounds of appeal on record. 2. At the very outset, the Ld. Counsel for the assessee submitted that common issue of grievance in all these appeals is with regard to the imposition of penalty u/s. 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by the Assessing Officer and as confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of the Act was issued. However, on that date fixed for hearing i.e. 14.09.2015, the assessee has neither attended nor has furnished any written reply. The assessee has also neither attended nor filed any explanation in response to the show cause notice issued u/s. 271(1)(b) r.w.s. 274 of the Act. That due to all these non compliances by the assessee, the Assessing Officer, therefore, was satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons placed forth by the assessee while complying with the principles of natural justice. In view thereof, we set aside the order of the Ld. CIT(Appeals) in all these appeals and restore the matters to the file of the Assessing Officer as indicated hereinabove. 6. In the result, all the appeals of the assessee in ITA Nos. 2753 to 2758/PUN/2017 are allowed for statistical purposes. Order pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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