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2019 (2) TMI 356
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....by the assessee and is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 9, Kolkata (hereinafter the 'ld. CIT (A)') dated 05/09/2017, wherein penalty levied u/s 271(1)(c) of the Act was confirmed. 2. None appeared on behalf of the assessee despite issuance of notice. Under the circumstances, we dispose off the appeal ex parte qua the assessee after hearing the ld. Depar....