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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री भनोज कुभाय अग्रवार, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपीऱ सुं./ & 7363/Mum/2019 (ननधाायण वर्ा / Assessment Year 2013-14) Mr. A G Fernandes The Income Tax Officer Room No.201 Ward 24(1)(1) 7th Sarkar Palace CHSL Room No.703, Floor, बनाम/ S.V. Road, Amboli Piramal ChamBers, Lalbaug Vs. Andheri West Parel, Mumbai-400 012 Mumbai-400 058 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./PAN No. AAAPF1560C अऩीराथी की ओय े / Appellant by : None प्रत्मथी की ओय े / Respondent by : Sh. Mehul Jain – Ld. Sr. DR ुनवाई की तायीख / Date of hearing: 16.11.2021 घोर्णा की तायीख / Date of pronouncement : 16.11.2021 आदेश / O R D E R PER Bench:
During hearing of these appeals, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeals by drawing our attention to the fact that the assessee failed to appear before learned first appellate authority also. In these appeals, the assessee is challenging levy of penalties u/s 271(1)(c) as well u/s 271(1)(b).
Though we concur with the submissions of Ld. DR that the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principle of natural