SHAILESH DUNGARBHAI PRAJAPATI Vs. ITO

JUDGEMENT

(1.) THIS is an Appeal filed by the Assessee arising from the order of the learned CIT(A) -XV, Ahmedabad, dated 19.04.2011 against the levy of penalty of Rs. 70,000/ - u/s. 271(1)(b) of IT Act.

(2.) WHILE levying the penalty u/s. 271(1)(b) vide order dated 23rd of September, 2010 the AO has observed that on seven occasions notices u/s. 143(2), 142(1) and 271(1)(b) were issued, but all those remained unattended. Therefore, it was held that the assessee was non -cooperative and failed to comply with those notices. For each default a penalty of Rs. 10,000/ - totaling Rs. 70,000/ - was imposed on the assessee. When the matter was carried before the First Appellate Authority, learned CIT(A) has affirmed the action of the AO in the following manner:

(3.) FROM the side of the Revenue, learned Sr. D.R., Mr. Dinesh Singh supported the action of the AO.