2020 (9) TMI 690

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.... CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-1, Nashik dated 05.04.2017 for the assessment year 2009-10 as per following grounds of appeal on record: "1. On the basis of facts and the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeal)-1, Nashik, is not justified in confirming the levy of penalty o....

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....ficer noted that the assessee did not comply to notice issued u/s 142(1) of the Act on 30.09.2014 requiring the assessee to furnish certain informations. The Assessing Officer initiated penalty proceedings u/s 271(1)(b) of the Act and a show cause notice issued along with the notice u/s 142(1) of the Act. That there was no response to the show cause notice issued and the Assessing Officer imposed ....

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....assessee for which there was no compliance. Thereafter, the Assessing Officer had issued another notice u/s. 142(1) of the Act. Again there was non-compliance and the Assessing Officer proceeded to impose penalty u/s. 271(1)(b) of the Act stating that there was no reasonable cause demonstrated by the assessee for non-attendance on the given date as per the said notice. The penalty was confirmed by....