2019 (5) TMI 1638

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....appeal by the assessee is directed against the ex parte order dated 13th April, 2016 passed by the CIT(A)-32, New Delhi, relating to Assessment Year 2005- 06. 2. Levy of penalty of Rs. 44,82,582/- u/s 271(1)(c) of the IT Act by the Assessing Officer which has been upheld by the CIT(A) is the only issue raised by the assessee in the grounds of appeal. 3. Facts of the case, in brief, are that ....

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....(1)(c) of the IT Act. Rejecting the various explanations given by the assessee the Assessing Officer levied penalty of Rs. 44,82,582/- u/s 271(1)(c) of the IT Act. Since none appeared on behalf of the assessee, the CIT(A), in the ex parte order passed by her, dismissed the appeal for non-prosecution. 4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal by ra....