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TMI Blog2022 (12) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... ails and the requisite details were filed on 04.11.2019. When the appellant sought time to file the details, the said application was not disposed of by the Assessing Officer either rejecting the said application or granting time.Ultimately the assessment was completed by the Assessing Officer u/s 143(3) of the Act accepting the returned income. Thus, it will conclusively prove that no preju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INTURI RAMA RAO, AM: These are the appeals filed by the different assessees directed against the separate orders of the ld. CIT(A)-12, Pune [ the CIT(A) ] dated 29.04.2022 for the assessment year 2017-18 respectively confirming the penalty u/s 272A(1)(d) of the Income Tax Act, 1961 ( the Act ). 2. Since the identical facts and common issues are involved in all the above captioned four app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbent, another notice u/s 142(1) along with questionnaire was issued on 05.09.2019. On receipt of the said notice, the appellant sought time to comply with the notice u/s 142(1) by letter dated 20.09.2019. The Assessing Officer had issued a show cause notice on 23.10.2019 calling upon the appellant to explain as to why the penalty should not be levied u/s 272A(1)(d) of the Act. However, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails, the said application was not disposed of by the Assessing Officer either rejecting the said application or granting time. We also find that ultimately the assessment was completed by the Assessing Officer u/s 143(3) of the Act accepting the returned income. Thus, it will conclusively prove that no prejudice was caused to the Assessing Officer on account of non-complying with the notice u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 361/PUN/2022, A.Y. 2017-18 : 8. Since the facts and issues involved in all the above captioned four appeals are identical, therefore, our decision in ITA No.324/PUN/2022 for A.Y. 2017-18 shall apply mutatis mutandis to the remaining three appeals of the different assessees in ITA Nos.359, 360 361/PUN/2022 for A.Y. 2017-18 respectively. Accordingly, the remaining three appeals of the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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