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2022 (7) TMI 1258 - ITAT ALLAHABADPenalty u/s 271(1)(b) - default / non-compliance of notice issued under section 142(1) - reasonable cause for non-compliance of the notice under section 142(1) - HELD THAT:- The assessee has clearly pointed out before the CIT(A) that the Assessing Officer has completed all the proceedings including the assessment within a period of less than four months from the date of issuing notice under section 148 without giving the assessee proper opportunity and supplying the copies of the impounded material. It is also pointed out that the AO failed in providing copies of certain documents as mentioned by the assessee in the request filed before the AO - CIT(A) though reproduced the submissions of the assessee in the impugned order however, not appreciated this crucial fact that the assessee has explained the reasonable cause for failure to comply with the notice issued u/s 142(1) by way of making the repeated requests to the Assessing Officer to supply the copies of the impounded material. AO has completely ignored the request of the assessee then the question of paying the copying charges or specifying the documents does not arise. The contention of Ld. DR on this point is devoid of merits. Therefore, the case of the assessee falls in the ambit of section 273B as the assessee has proved that there was a reasonable cause for failure to comply with the notice issued under section 142(1) - The decisions relied upon by the learned DR would not help the case of the Revenue in the specific facts of the present case. Accordingly, the penalty levied u/s 271(1)(b) is deleted. Appeal of assessee allowed.
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