UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following