2019 (2) TMI 523

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.... appeal by the assessee arises out of the order passed by the CIT(A)-1, Aurangabad on 29-12-2015 confirming penalty of Rs. 15.00 lac imposed by the Assessing Officer under section 271D of the Income-tax Act, 1961 (hereinafter also called `the Act') in relation to the assessment year 2006-07. 2. Briefly stated, the facts of the case are that action u/s.132 of the Act was taken at Rudranee group ....

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....was adjourned to 10-04-2018. On such date, it transpired that the assessee was no more alive. The ld. DR was directed to gather necessary information regarding legal heirs of the deceased assessee and send fresh notice on the legal heirs. The case was adjourned to 21-06-2018. Once again the appeal was fixed for hearing on 17-09-2018. When there was no appearance from the side of the assessee again....