2018 (1) TMI 1425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....j, Sr.DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before the Tribunal against order of ld.CIT(A)-5,Ahmedabad dated 2.2.2018 passed for Asstt.Year 2014-15. 2. Sole grievance of the assessee is that the ld.CIT(A) has erred in confirming levy of penalty amounting to Rs. 10,000/- under section 271(1)(b) of the Income Tax Act, 1961. 3. In response to the notice of h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issions before the ld.CIT(A) would indicate that one of the plea taken by the assessee was nonservice of notice upon it. However, it has not buttressed this submission with any plausible evidence. It has not given any explanation either before the AO or before the ld.CIT(A), in response to the notice served under section 274 r.w.s. section 271(1)(b) of the Act, vide which its explanation for non-c....