2019 (2) TMI 151

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.... YADAV, A.M. These are two appeals filed by the assessee against the respective orders of ld. CIT (A)- 2, Jaipur dated 05.06.2018 for Assessment Year 2013-14 wherein the assessee has taken the following grounds of appeal:- ITA. No. 1073/JP/2018 "That learned CIT Appeals has erred in law and fact in upholding of penalty imposed by Learned Joint Director 1 & CI whereas assessee has gi....

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.... ex-party qua the assessee based on material available on record. 3. In ITA. No. 1073/JP/2018, the assessee has challenged the levy of penalty u/s 272A(1)(c) of the Act. Briefly stated, the facts of the case are that summons u/s 131(1A) of the Act were issued to the assessee in connection with proceedings before the Deputy Director of Income Tax (Intelligence & Criminal Investigation), Jaipur. ....

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....ance to the summons issued without showing any reasonable cause, the penalty levied u/s 272A(1)(c) was confirmed. 5. In ITA. No. 1074/JP/2018, the assessee has challenged the levy of penalty u/s 272A(2)(c) of the Act. Briefly stated, the facts of the case are that a notice u/s 133(6) of the Act was issued to the assessee by the Deputy Director of Income Tax (I & CI), Jaipur vide letter No. 281 ....

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....ssued u/s 133(6) of the Act and he accordingly, confirmed the levy of penalty under section 272A(2)(c) of the Act. 6. After going through the material available on record and hearing the ld. DR, we do not see any infirmity in the order of ld. CIT(A) as the assessee has consistently failed in compliance not with the summons issued under section u/s 131(1A) and notice seeking under information un....