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2017 (9) TMI 101 - AT - Income TaxPenalty U/s 272A(2)(c) - delay in furnishing information under the various codes asked by issuing notice by the ITO (Intelligence), Kota U/s 133(6) - reason for non-compliance - Held that:- ITO (Intelligence), Kota asked the information from the branch by issuing notice U/s 133(6) of the Act. During this relevant period, there was no permanent posting of Branch Manager in that branch. The branch was not having adequate software to compile such information to be provided in compliance of notice U/s 133(6) of the Act. The facts of the case also suggest that the non-compliance was not willful but it was due to lack of required infrastructure and man power. During the period, such difficulties were being faced by the branches located in the remote areas of Jhalawar district. Therefore, in my considered view, the non-compliance was due to reasons beyond the control of the persons to whom the notices were issued. It was also stated during the hearing that there is no noncompliance of any notice subsequent to these notices. The notices issued subsequently have been complied with in time. Direct to delete the penalty levied U/s 272A(2)(c) of the Act for all the years under appeal. - Decided in favour of assessee.
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