Ld. DR contends that the assessee was found to have maintained undisclosed foreign a/c in HSBC Bank, Switzerland, whose details were not disclosed to the Income Tax Department. During the course of these assessment proceedings the assessee deliberately adopted a non-cooperative attitude to ward off the necessary inquiries and investigation by the Income Tax Department. Ld. CIT(A) has made detailed observations in this behalf and deliberated on the consequent impact of non-cooperative attitude of the assessee in necessary investigations about the undisclosed HSBC Bank Accounts. In penalty proceedings also the assessed adopted a rigid attitude and went on challenging the legality of the notices and refusing to furnish any satisfactory reply. The notices issued being statutory were supposed to be diligently complied with by assessee in terms of IT Act. Since the assessee avoided the compliance of statutory notices and attending the proceedings without any justified reasons, therefore, the penalties have been rightly imposed and confirmed.
The facts about the Bank Accounts and other circumstances are in the exclusive knowledge of the assessee and non co-operation leads to derailment of It is the duty of every assessee to duly respond to statutory notices failing which the law provides imposition of penalty u/s 271(1)(b) of Rs. 10,000/- each default. In this case, assesse’s non- compliance of statutory notice is for more than 3 times in each A. Y.
The Ld. CIT(A) has properly taken note of all these relevant facts, legality of notices, nature of non-compliance and its adverse impact on investigations related to alleged undisclosed HSBC bank account. We find no infirmity in the order of Ld. CIT(A) confirming the imposition of penalty of Rs. 30,000/- each in above assessment years as defaults are more than 3 times. It has been rightly held that there is no law that for each default separate notice u/s 27(1)(b) should be issued on defaulting assessee. The orders of ld. CIT(A) being justified on proper appreciation of facts and law and based on relevant Supreme Court judgments are upheld. The appeals of assessee are dismissed.
