2014 (7) TMI 250

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.... Per Bench: These are Assessee's appeals for Assessment Years 2005-06 to 2011- 12 in the cases of two assesses contending that the Ld. CIT (A) has erred in confirming the penalty levied u/s 271 (1)(b) of the IT Act, in spite of the fact that no reasonable opportunity was granted to the assessee for being present on the date of hearing and the assessee having fully cooperated in the overall asses....

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....fixing the date for 26.11.2012. It is contended that the penalty was wrongly imposed since the assessee did not commit any default in appearance before the Assessing Officer in the assessment proceedings. 5. The Ld. DR, on the other hand, has placed strong reliance on the impugned orders. 6. Having heard the parties in the light of the material placed on record, we find that firstly, even as per....