2019 (7) TMI 1436

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....ee through RPAD which was duly served. The appeal was first listed for hearing on 03-07-2018. On the said date the appeal was adjourned to 28-08-2018 on the written request of assessee vide letter dated 23-06-2018. On 28-08-2018 one Shri Prabhaat Khatri appeared to represent the assessee and filed letter requesting adjournment on behalf of M/s. Ahuja Valecha & Associates LLP, Chartered Accountants, Authorized Representative of the assessee. On the request of the AR of the assessee, the appeal was adjourned to 12-11-2018. On the said date the Bench did not function. Consequently, the appeal was adjourned to 24-01-2019. None appeared to represent the assessee on the said date. Thereafter, the appeal was adjourned to 20-03-2019, 02-05-2019, 03....

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....artment vehemently defended the order of Commissioner of Income Tax (Appeals) in confirming penalty levied u/s. 271(1)(c) of the Act. The ld. DR submitted that the assessee has failed to offer sales tax incentive to tax by misstating the same to be on capital account. The assessee had filed appeal against the additions before the Commissioner of Income Tax (Appeals) and Tribunal. The appeal of assessee at first appellate stage and second appellate stage were dismissed. Hence, the addition made by Assessing Officer got confirmed. The ld. DR prayed for dismissing the appeal of assessee. 5. We have heard the submissions made by the ld. DR and have examined the orders of authorities below. A perusal of assessment order shows that the Assessi....