2007 (10) TMI 223

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.... The Deputy Commissioner of Income-tax (Assessments), Special Range-V. Bangalore, issued a show-cause notice to the assessee under sec ion 274 read with section 271 of the Income-tax Act, 1961 calling upon the assessee why penalty to the assessee should not be levied under section 271(1) (c) of the Income-tax Act. Though notice was served, the assessee did not send any response. Again, one more show-cause notice was issued for which also there was no response. Thereafter, a personal hearing was given for more than 7 times. The chartered accountant of the assessee appeared before the Deputy Commissioner requested time to file details in respect of the notice issued. On September 3, 1992, the chartered accountant of the assessee ultimately ma....

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....tion in accordance with the provisions to discharge the burden placed on him ?" 3. We have heard counsel for the parties. After hearing counsel for both the parties, we are of the opinion that though initial burden was on the Department, ultimately it has to be discharged by the assessee by showing the cause that the Revenue cannot levy penalty under section 271(1) (c) of the Act. So far as the present case is concerned, in the earlier proceedings, the assessee accepting the tax levied on the addition made in the regular assessment has failed to show cause before the Deputy Commissioner when several opportunities were given. Even if the assessee has shown cause before the Income-tax Commissioner in appeal, if the Commissioner (Appeals) w....