2015 (9) TMI 1577

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....enior DR. ORDER These three appeals by the assessee for the assessment year 2006-07, 2007-08 & 2008-09 are directed against the order of learned CIT(A)-XXXI, New Delhi dated 29th August, 2014. 2. At the time of hearing before me, none appeared on behalf of the assessee-appellant. The application of the assessee for adjournment of the case was rejected by the Bench. Accordingly, these appe....

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....x Act, 1961 for all these years was justified. She relied on the order of the Assessing Officer and the learned CIT(A). 5. I have considered the submissions of the learned DR and have perused the order of the AO and the learned CIT(A). I find that the assessee has not attended on the date of hearing fixed for the case vide notice issued by the Assessing Officer u/s 143(2)/142(1). However, it ha....

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....y of facts and circumstances of the case and the explanation of the assessee and that the penalty was levied for the same default, I am of the view that the ends of justice shall be met if the penalty levied u/s 271(1)(b) of the Act is restricted to only one assessment year and is deleted for the other years. Accordingly, the penalty of Rs. 10,000/- levied for assessment year 2006-07 in ITA No.628....