Is Assessee responsible for negligence of his CA?

Sir from my point of view CA is not responsible as the CA was authorised by the assesse to present himself for the proceedings of Income tax department on behalf of assesse so CA will not be laible for the penalty as well.

i also think that CA is not responsible but wait for expert answer

Yup CA is not responsible for anything before income tax authority here assessee have to pay the penalty........

further such assessee can make a complaint against such CA with icai if he finds it possible to proove the negligence of ca then he can be held GUILTY OF PROFESSIONAL MISCONDUCT...........

though CA is not responsible but still u can avoid proceedings for negligence of notices u/s 143(1) 143(2) 144 or 142(2A) on this ground......