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2017 (6) TMI 1039 - ITAT AGRAPenalty u/s 271(1)(b) - non compliance to notice 142(1) - Held that:- The instant case does not fall in the arena of deliberate or wilful defiance by not appearing before the AO on the specified date. Nothing has been brought on record by the lower Authorities to show that the instant case is an attempt of deliberate defiance on the part of the assessee. In fact, the assessment having been completed u/s 143(3) as the assessee appeared from time to time and filed written submission and details in compliance to said notice 142(1), means that not only the subsequent compliance in the assessment proceedings was considered as good compliance, but the very charge of non-compliance to the statutory notices was itself conceded. It is seen that ld CIT (A) has rejected the submission of the assessee on mere presumptions and surmises, without support of any specific documentary evidence and legal precedent. See Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust Vs. ACIT [2007 (8) TMI 386 - ITAT DELHI-G ] It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO and the appellate order being passed by the CIT (A). - Decided in favour of assessee.
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