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TMI Blog2021 (12) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... AO initiated proceedings under clause (b) of sub-section (1) of section 271 of the Act for failure to comply with a notice issued u/s. 142(1) of the Act. As discussed above and also born out from the orders of both the authorities below, we note that till the disposal of appeal by the CIT(A) the assessee failed to furnish required evidences, information, documents, vouchers, etc. before the authorities below and in penalty proceedings no reasonable cause was shown for non-compliance of notice issued u/s. 142(1) - Therefore, we find support in the arguments of the ld. DR that the CIT(A) rightly confirmed the penalty imposed by the AO u/s. 271(1)(b) of the Act for non-compliance on the part of the assessee. Therefore, we find no infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 04-08-2014 19-08-2014 File adjournment letter on 20-08-2014. 2 22-08-2014 19-09-2014 Letter filed seeking adjournment. 3 03-11-2014 17-11-2014 No response. 4 02-12-2014 09-12-2014 Return submissions filed with no books of account/records produced. 5 10-12-2014 17-12-2014 No records produced. 5. Having satisfied that no complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued in the First Appellate proceedings as under : Sr. No. Date of Notice Date of Hearing Remarks 1 06-01-2017 07-02-2017 No response 2 10-08-2017 24-08-2017 No response 3 06-02-2018 19-02-2018 No response 4 22-02-2018 01-03-2018 No response 5 14-03-2018 21-03-2018 No respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issued notice u/s. 271(1)(b) of the Act to which also the assessee did not submit the cause for non-compliance of notice u/s. 142(1) of the Act. The CIT(A) also given ample opportunities to the assessee and referred to Page No. 4 of the impugned order. By referring to Para No. 3.2 of the impugned order he vehemently argued that the assessee failed to give reasons for noncompliance of statutory notice u/s. 142(1) of the Act and also failed to prosecute grounds of appeal raised in the First Appellate proceedings. He submits that the assessee has no respect to the proceedings under Income Tax Act and the CIT(A) rightly confirmed the penalty imposed by the AO u/s. 271(1)(b) of the Act. Further, before this Tribunal also having filed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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