TaxTMI 
TaxTMI 
2004 (5) TMI 263
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....by the learned CIT(A). 3. We have heard 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 prolong....
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.... 10-12-1993 6-12-1993 A/R attended and requested for adjournment. Case adjourned to 23-12-1993. None attended on 23-12-1993. 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 befo....
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....ged and thereafter the Dy. CIT, Special Range, Jodhpur, issued notice dt. 27th Jan., 1995, in compliance of which the assessee sent a telegram for adjournment. This seems to be proper compliance by the assessee. 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....
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....he learned Authorised Representative, Shri H.K. Ojha, on behalf of the assessee in letter dt. 5th Jan., 1996, that all the notices in the past issued by the AO were complied with by the assessee from time to time 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....
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.... notice was served on 11th March, 1995, and which was to be complied on 15th March, 1995. So, there is no proper explanation by the assessee in this regard as well. The assessee is residing at Bikaner and books of 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 tran....