2015 (3) TMI 1384

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.... section 271(1)(b) of the Act. 3. Brief facts of the case are that the AO has observed in his penalty order that the assessee has not complied with the notices under sections 143(2)/142(1) of the Act, details of such instances are s under: 3. During the course of assessment proceedings, it was observed that the assessee has not complied with number of notices issued u/s.143(2)7142(1) of the Act. The details of such instances are as under: Notice u/s. Date of issue Date of hearing Remarks 143(2) 22.09.2008 23.10.2008 No compliance 142(1) 07.01.2009 29.01.2009 The assessee did not furnish the details as per the terms of notice, but sought adjournment, which was granted. But the assessee did not turn u....

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....1) dated 11-06-2009 was never served upon the appellant. iv) Notice u/s. 142(1) dated 30-10-2009 was issued due to change of incumbent u/s. 120 of I.T. Act. v) Notice u/s. 142(1) dated 19-11-2009 was issued and AR appeared before the assessee officer and sought time for furnishing details. vi) The AR of the Appellant appeared on 26th November, 2009 and filed the requisite information before the Assessing Officer. vii) The appellant further submit that except the above referred notices the appellant attended regularly and filed requisite details before the Assessing Officer and the assessment order is passed u/s. 143(3) of the I.T. Act, 1961. 04. The appellant placed reliance on the decision of the Hon'ble Delhi Tribunal i....

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....ty of Rs. 10,000/- under sec.271(1)(b) of the Act as the assessee did not respond to notices issued by him under sec.143(2) & 142(1) of the I.T. Act on three occasions, ie., on 2.9.2010, 8.9.2011 and 15.10.2011, fixing the dates of hearing on 20.9.2010, 12.9.2011 and 20.10.2011 respectively. Subsequently, the assessment was made under sec.143(3) of the Act wherein the assessee appeared and furnished information called for by the Assessing Officer. The assessee preferred appeal before the Commissioner of Income Tax (Appeals) against levy of penalty contending that no Show Cause Notice has been issued by the Assessing Officer before levy of penalty under sec.271(1)(b) of the Act. 3. The assessee contended that he has cooperated with the As....