Assessee's Appeals Dismissed for Penalties & Additions Upheld by Tribunal

The appeals by the assessee against penalties under section 271(1)(b) for Asst. Year 2016-17 and orders in quantum proceedings under section 143(3) for Asst. Year 2017-18 were both dismissed. The penalties and additions imposed by the authorities were upheld by the Tribunal due to the assessee's non-compliance and failure to substantiate claims. The decisions were based on the lack of representation and supporting evidence from the assessee in both cases.

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Issues involved:
1. Appeal against penalty under section 271(1)(b) for Asst. Year 2016-17.
2. Appeal against order in quantum proceedings under section 143(3) for Asst. Year 2017-18.

Analysis:
1. Appeal against penalty under section 271(1)(b) for Asst. Year 2016-17:
- The assessee failed to comply with notices during assessment proceedings, leading to penalty proceedings under section 271(1)(b).
- The assessee claimed non-compliance due to being out of town, but the explanation was not substantiated.
- The penalty was imposed for non-compliance with notices under sections 143(2) and 142(1) of the Income Tax Act.
- The assessee did not appear for the appeal hearing, and the penalty was confirmed by the CIT(A).
- The Tribunal upheld the penalty as the assessee failed to demonstrate a reasonable cause for non-compliance.

2. Appeal against order in quantum proceedings under section 143(3) for Asst. Year 2017-18:
- The assessee raised multiple grounds challenging additions made by the Assessing Officer.
- The AO made additions for unexplained unsecured loans and invoked section 115BBE for tax liability computation.
- The CIT(A) upheld the additions as the assessee failed to establish the genuineness of the loan.
- The Tribunal confirmed the CIT(A)'s decision as the assessee did not provide any material to support their case.
- Issues regarding TDS credit and tax payment were also raised, but the CIT(A)'s directions were upheld due to lack of representation from the assessee.

In conclusion, both appeals by the assessee were dismissed, with the Tribunal upholding the penalties and additions imposed by the authorities due to the assessee's non-compliance and failure to substantiate claims. The decision was based on the lack of representation and supporting evidence from the assessee in both cases.

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