2020 (9) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tally defective so much so no specific charge has been mentioned making the whole proceedings unsustainable in law. 2. That the penalty notice issued is fatally defective for not specifying the charge, so all subsequent proceedings including penalty order is unsustainable in law. 3. That under the facts and circumstances the provisions of section 271(1)(c) not applicable and the penalty levied is unsustainable even on merits. 4. That under the facts and circumstances no proper and reasonable opportunity of hearing has been allowed by the lower authorities. 2. Facts narrated by the Revenue Authorities are not disputed by both the parties, therefore, no need to repeat the same for the sake of convenience. 3. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... DR strongly objected the request of the Ld. Authorised Representative for the Assessee and stated that Assessee remained non-cooperative before the revenue authority and revenue authority has rightly levied the penalty in dispute which has rightly been upheld by the Ld. CIT(A). She requested that the appeal filed by the Assessee may be dismissed. 5. We have heard both the parties and perused the orders passed by the Revenue Authorities especially the impugned order dated 14.06.2019 passed by the Ld. CIT(A)-8 i.e. para no. 3-4 at page no. 2-4. For the sake of convenience, the para no. 3-4 of the impugned order are reproduced as under:- "3. During appellate proceedings, various notices u/s. 250 of the Act were issued at the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The fixation notices were sent by email which was provided by appellant company, in appeal Form No. 35:- E-Mail: rajkumar [email protected] M/s Standard Times Pvt. Ltd. 119, F.I.E., Industrial Area, Patparganj, New Delhi- 110 092 3.2 The e-mail provided in appeal form no. 35 was duly verified by Sh. Vikas Gupta, the appellant. The email information provided in appeal form no. 35, was duly verified by appellant himself and during proceedings, there was no communication about any e-mail change. Despite issuance of various fixation notices, appellant has neither attended appellate proceedings nor has ensured to file written submissions and paper book to enable hearing of this appeal. Record, as mentioned in above....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o answer the reference and also saddle the assesee with the cost of the department quantified at Rs. 150/-." 5.1 No doubt that Ld. CIT(A) has given various opportunities to the assessee and in response to the same, assessee remained non-cooperative before the Ld. CIT(A) and the Ld. CIT(A) has held that the appellant is not serious enough in pursuing his appeal which was filed on 30.07.2018 and the assessee has not taken any necessary step to attend the appellate proceedings in response to the fixation notices issued and dismissed the appeal filed by the Assessee, in light of the various judgments passed by the Hon'ble High Courts which the Ld. CIT(A) has mentioned in his impugned order. 5.2 After going through the orders passed by the....