2019 (2) TMI 1881

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....ingh (DR) ORDER Pawan Singh, 1. This appeal by assessee is directed against the order of learned Commissioner (Appeals)-2, Pune dated 09.11.2017, which in turn arises from the penalty order passed by assessing officer under section 271(1)(c) dated 26.09.2014 for Assessment Year 2009-10. The assessee has raised the following grounds of appeal: "On the facts and in the circumstance....

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....te that additions in the assessment order were made purely based on information received from sales tax department and without conducting any independent enquiry on his own. 5. The learned CIT (A) erred in confirming the order of assessing officer imposing penalty u/s. 271(1)(c) without appreciating that the penalty notice issued by him in this regard was defective." 2. Brief facts of ....

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....ssing Officer issued notice under section 148 dated 19.03.2013. The notice was not served upon the assessee; thereafter notice under section 143(2) and 141(1) was issued on 26.12.2013. The said notice was also returned back to the Assessing Officer as recorded in para-3 of the assessment order. The Assessing Officer completed the assessment under section 144 r.w.s. 147 and disallowed the aggregate....

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....the present appeal before us. 4. We have heard the submission of ld. Authorised Representative (AR) of the assessee and ld. Departmental Representative (DR) for the revenue and perused the material available on record. The ld. AR of the assessee submits that the Assessing Officer passed the assessment order ex-parte and disallowed the entire purchases without giving any opportunity of hearing t....