2019 (2) TMI 151

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.... 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 given all the replies and information as asked by AO. ....

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....d. 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. However, there was no compliance on behalf of the assessee to suc....

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....e 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 dated 19.02.2013 with request to furnish certain information for FY 2....

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....enalty 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 under section 133(6) of the Act but thereafter not coming forward even duri....