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2015 (3) TMI 232 - ITAT MUMBAIPenalty u/s 271(1)(b) - Non appearance in assessment proceedings - Non service of notice - Held that:- One of the notices was returned by the postal authorities for want of delivery, the other notice was delivered under the acknowledgement which does not bear the seal or name of the recipient. Further, the assessee explained before the Assessing Officer in the penalty proceedings that the notice allegedly served at the address 319, Marathon Max, Mulund (West), Mumbai was not received by the assessee because the assessee hired the said premises for a short period and subsequently cancelled the lease agreement. The notices sent at the Bandra address of the assessee were not at all served to anybody and therefore there was no service on the assessee. - reasons explained by the assessee for non appearance before the Assessing Officer in the assessment proceedings as reasonable cause as none of the notices were properly served to the assessee so as to cause the appearance before the Assessing Officer in the assessment proceedings. Accordingly, in the facts and circumstances of the case and in the interest of justice, we are of the view that the case of the assessee falls under the reasonable cause as contemplated under section 273B of the Income Tax Act and consequently penalty levied under section 271(1)(b) is deleted. - Decided in favour of assesse.
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