2021 (2) TMI 1069

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.... This appeal by the assessee is directed against 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....

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....pointed out that the Assessing Officer has also passed ex parte assessment 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.....

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....ting aside of the matter to the record of the CIT(A) and submitted that the 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 f....