2021 (1) TMI 636

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.... ORDER PER R.K. PANDA, AM The above five appeals filed by the assessee are directed against the common order dated 30th March, 2019 of the CIT(A), Gurgaon, for Assessment Year 2013-14 to 2017-18, respectively. 2. Since identical grounds have been taken by the assessee in all these appeals, therefore, these were heard together and are being disposed of by this common order. 3. In all these app....

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....otice issued u/s 142(1) for which the AO initiated penalty proceedings u/s 271(1)(b) and, thereafter, levied penalty of Rs. 10,000/- for each of the above assessment year u/s 271(1)(b) of the IT Act. Since there was non-appearance from the side of the assessee, the ld.CIT(A) in his ex parte order confirmed the penalty so levied by the AO u/s 271(1)(b) of the Act. 5. Aggrieved with such ex parte o....

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....the sides and perused the orders of the AO and the CIT(A) and the paper book filed on behalf of the assessee. We find, the AO, in the instant case, levied penalty of Rs. 10,000/- for each of the above assessment year for non-compliance to the statutory notice issued u/s 142(1) along with the questionnaire. We find, the ld.CIT(A) confirmed the penalty so levied by the AO on the ground that despite ....