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2013 (12) TMI 534 - AT - Income TaxPenalty u/s 271(1)(b) – Non appearance or non-compliance of two notices - Held that:- The Authorized Representative of the assessee had attended the proceedings on 14th December, 2009 when he was told that a detailed show cause notice is being issued - It is not a case where the assessee did not willfully comply with the notice issued by the Department - This contention of the assessee is further substantiated with the show cause notice issued by the AO on 16th December, 2009 for which the reply was sought to be filed within five days - The assessee also had filed the reply on 29th December, 2009 - Sustenance of penalty for default of notice u/s 143(2) dated 8th December, 2009 is unjustified – Decided in favour of assessee.
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