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Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI
ORDER PER G.S.PANNU,A.M:
The captioned appeal filed by the assessee pertaining to assessment year 2012-13 is directed against an order passed by CIT(A)- 14 Mumbai dated 23/01/2017, which in turn arises out of an order passed by the Assessing Officer under section 271(1)(b) of the Income Tax Act, 1961 (in short ‘the Act’) dated 04/12/2015.
At the time of hearing, it was noted that none appeared on behalf of the assessee nor has any application for adjournment placed before us inspite of notice of hearing being served upon the assessee. Therefore, we proceed to dispose-off the appeal ex-parte qua the appellant after hearing the Ld. Departmental Representative on merits in terms of Rule -24 of Income Tax (Appellate Tribunal) Rules, 1963.
The only issue in this appeal is penalty of Rs.10,000/- imposed under section 271(1)(b) of the Act for non-compliance of notice issued under section 142(1) by the Assessing Officer. The penalty order passed by the Assessing Officer as well as the order of the CIT(A) reveal that no reasons have been put-forth by the assessee for non- appearance/non-compliance of the notice issued by the Assessing Officer. Even before us, there is no reason canvassed for the non- compliance, therefore, the levy of penalty is upheld.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 15/09/2017.