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2014 (3) TMI 287 - AT - Income TaxExparte order passed - Confirmation of penalty u/s 271(1)(b) - Non appearance before CIT(A) – Held that:- The assessee could not appear before the AO on both the occasions due to unavoidable circumstances, that on 14th July,2009 he was not in Mumbai and had met one advocate, that between 5th Aug. to 13th Aug,2009 he was sick - After considering the documents by the assessee and considering the facts and circumstances of the case under appeal, there was reasonable cause for the assessee for not appearing before the AO - It is also a fact that by not appearing before the authority harm is caused to the assesse - thus, the order of the FAA set aside – Decided in favour of Assessee.
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