2021 (5) TMI 172

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....RDER PER R.S. SYAL, VP : These three appeals by the assessee are directed against the confirmation of penalty of Rs. 10,000/- each u/s.271(1)(b) of the Income-tax Act, 1961 (hereinafter also called `the Act') by the ld. CIT(A) through his separate orders, all dated 10-08-2017 in relation to the assessment years 2007-08, 2008-09 and 2009-10. Since these appeals involve common factual scenario....

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....ect of the other two years as well. 3. We have heard the ld. DR through Virtual Court and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. As such, we are proceeding to dispose of the appeals ex parte qua the assessee. From the facts narrated in para 3.1 of the impugned order, it can be seen that the assessee maintained regular books....

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.... were represented by Advocate Dewani from Nagpur since such proceedings were carried out at Nagpur. Thereafter, the record was carried to Shri Abhay Gundecha, Chartered Accountant in Pune for filing of appeals against the order passed u/s.263 of the Act. Because of these proceedings, the relevant records were frequently moved from Nashik, Pune and Nagpur depending upon the necessity where these....