TaxTMI 
TaxTMI 
2004 (5) TMI 263
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....rd the rival submissions and have perused the evidence on record. 4. The learned Authorised Representative has submitted before us that there was no non-compliance of the notices as has been alleged against the assessee and the same cannot be sustained in the eyes of law. 5. On the other hand, the learned Departmental Representative has submitted that he relies heavily on the orders of the authorities below. 6. The learned Dy. CIT had imposed penalty for non-compliance of the notice under ss. 142(1) and 143(2) and he has given detailed reasons in the penalty order. The AO had detailed the dates on which the notices were sent and in the end concluded that the assessee had intentionally prolonged the assessment proceedings by avoiding comp....
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....3-12-1993. 6. 9-2-1994 Letter issued 17-2-1994 10-2-1994 No compliance. B. Notices/Letters issued by Dy. CIT, Special Range, Jodhpur Sl. No. Date of issue of notice Nature of notice Date of hearing Date of service Compliance by the assessee, if any, as per records 1. 27-1-1995 143(2)/143(1) 10-2-1995 Sent through regd. post Telegram for adjournment. 2. 13-2-1995 Letter and summons under s. 131 20-2-1995 14-2-1995 Telegram for adjournment seeking one week's time. Letter requesting to keep the proceedings pending till disposal of petition filed before CIT for transfer of assessment records. 3. 2-2-1995 Letter and summons under s. 131 7-3-1995 2-3-1995 None attended. 4. 8-3-1995 Letter under s. 143(2)/142(1) ....
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..... Again, in reply to the letter and summons under s. 131, dt. 13th Feb., 1995, the assessee sent a telegram seeking adjournment for a week's time and the same was followed by letter requesting the Dy. CIT to keep the proceedings pending till the disposal of the file before the CIT for transfer of assessment records. So, it seems that near about 13th Feb., 1995, the assessee had applied for transfer of the records of this case to some other place. Thereafter, for two dates, nobody appeared on behalf of the assessee. Lastly, in reply to letter dt. 16th March, 1995, it is mentioned in compliance that the advocate is not ready to appear before him and was out of station. 9. We have circumspectiously perused the above chart as framed by the AO.....
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.... and as regards the last notice dt. 16th March, 1995, served on the assessee on 18th March, 1995, for compliance on 2nd March, 1995, it was stated that the assessee requested AO telegraphically to adjourn his case as his counsel Shri H.K. Ojha was out of station on account of demise of nephew in his native place where he had to go for performance of last rites. The learned Authorised Representative has submitted that the penalty in question has not been imposed for alleged non-compliance of any specific notice but the finding of the non-compliance is in a general way without pointing out any particular date, which has not been complied with. We also agree with this submission of the learned Authorised Representative as from a perusal of the....
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....account and other documents are maintained at Bikaner, and it was impossible to comply within such a short time. In such circumstances, when the assessment records were being sought to be transferred to some other place and there seems to be a point in the argument of the learned Authorised Representative that because he applied for transfer of these records to some other place, the AO may have got annoyed. Various annexures were enclosed along with letter dt. 5th Jan., 1996, which is at p. 6 of the paper book. A petition for transfer written to CIT(Admn.), dt. 17th Feb., 1995, is placed on record at p. 7 of the paper book, wherein the assessee made allegations against the Dy. CIT, Special Range, Jodhpur. The affidavit of the advocate is on....