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2019 (4) TMI 951 - ITAT VISAKHAPATNAMCondonation of delay of 98 days - assessee wife was undergoing medical treatment for uterus cancer - HELD THAT:- We have heard both the parties and convinced that there is a reasonable cause for delay in filing the appeal, accordingly, the delay is condoned. Additional ground - HELD THAT:- The additional ground raised by the assessee with regard to validity of issue of notice u/s 274 r.w.s. 271 is a legal issue which does not require verification of facts or need further investigations. - additional ground raised by the assessee is admitted. Penalty u/s 271(1)(c) - defective notice - notice u/s 271 r.w.s. 274 is ambiguous causing confusion and the assessee was not made known for which limb of the notice the penalty proceedings were initiated - HELD THAT:- In the instant case as discussed above, the AO did not strike out the irrelevant column. Therefore, respectfully following the decision of Hon’ble Andhra Pradesh High Court in the case of Baisetty Revathy [2017 (7) TMI 776 - ANDHRA PRADESH HIGH COURT] and the decision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory [2013 (7) TMI 620 - KARNATAKA HIGH COURT] , we hold that the notice issued u/s 271(1)(c) is invalid.
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