2021 (2) TMI 1069

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....gainst the order dated 17.09.2019 of Ld. CIT(A), Allahabad arising from penalty levied u/s. 271(1)(b) of the Income Tax Act, 1961 for the A.Y. 2009-10. The assessee has raised the following grounds: "1. That in any view of the matter order passed u/s. 271(1)(b) by order dated 17.09.2019 imposing penalty of Rs. 10,000.00 is bad on both on fact and in law. 2. That in any view of the matter the a....

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....t order without giving an appropriate opportunity of hearing as well as to comply with the notice issued u/s. 142(1) of the Act. He has referred to the assessment order dated 28.06.2016 and submitted that the Assessing Officer stated to have issued notice u/s. 142(1) dated 30.05.2016 and the assessment order was passed on 28.06.2016 without giving further opportunity to the assessee or issuing any....

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.... CIT(A) granted sufficient opportunities to the assessee but nobody has attended the hearing before the CIT(A) and the appeal of the assessee was dismissed ex parte . He has relied upon the orders of the authorities below. 4. I have considered the rival submissions as well as relevant material on record. It is manifest from the assessment order passed u/s. 147 r.w.s. 144 of the Act that the Asses....