2020 (12) TMI 1221

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.... DR ORDER   Sh. Bhavnesh Saini, J. These 12 appeals have been filed by the assessees against the orders of the ld. CIT(A)-27, New Delhi, dated 24.05.2019 and 27.05.2019 wherein the ld. CIT (A) has confirmed the penalty levied u/s 271(1)(b) of the Income Tax Act, 1961 by the AO. 2. Since, the identical issues are involved and the grounds of appeal being common for all the above six....

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.... fixing the case for hearing on 25.10.2018. Since, there was no compliance to the notices issued, a penalty notice u/s 274 was issued on 09.11.2018 fixing the case for 19.11.2018. Since there was no compliance on 19.11.2018 the AO levied penalty u/s 271(1)(b) of Rs. 10,000/-. 5. During the hearing before us, the assessee has referred the letter dated 19.11.2018 filed before the Assessing Office....