2021 (2) TMI 362

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....s : S.P. Walimbe ORDER These six appeals preferred by the assessee emanates from the common order of the Ld. CIT(Appeals)-12, Pune dated 09.08.2017 for the assessment years 2008-09 to 2013-14 as per the grounds of appeal on record. 2. At the very outset, the Ld. Counsel for the assessee submitted that common issue of grievance in all these appeals is with regard to the imposition of penal....

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....he assessee attended nor any reply was received from the assessee. During assessment proceedings also, notices u/s. 143(2) and 142(1) of the Act was issued. However, on that date fixed for hearing i.e. 14.09.2015, the assessee has neither attended nor has furnished any written reply. The assessee has also neither attended nor filed any explanation in response to the show cause notice issued u/s. 2....