2019 (4) TMI 1913

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....filed by the assessee against the separate ex parte orders of ld.CIT(A)-3, Jaipur dated 13/09/2018 for the A.Ys. 2008-09 and 2013-14 in the matter of imposition of penalty (of Rs. 40,000/- each for both the A.Ys) levied u/s. 271(1)(b) of the Income Tax Act, 1961 (in short the Act). 2. I have heard the rival contentions and found that the AO has levied penalties of Rs. 40,00/- each for both the ....

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.... but they could not appreciate the priority of the notices and orders. Moreover whole family members were suffering in tension during the paralysis attack to the appellant. The appellant came to know about the demand of Income Tax on 30/01/2017 when he received information about bank account seize and at once he discussed the matter with professional and on dated 31/01/2017 applied to the ITO war ....

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....esponse to notice which was delivered to him and remaining notices as mentioned in the order were never served to the assessee. The AO has completed the assessment u/s. 144/147 of the I.T.Act, 1961 on dated 14/03/2016 on total income of Rs. 10,36,120/- without serving notices and without allowing sufficient opportunity. As the notices could not be served on the appellant hence the appellant could ....