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2017 (9) TMI 533

Head Note / Extract:
Levy of penalty under section 271(1)(b) - non compliance with notices issues under section 143(2)/142(1) - eligible reasons for default - Held that:- Smt. Abha Gupta, daughter-in-law of the Principal Officer of the assessee company namely Mr. Satya Prakash Gupta has to be hospitalized on 11th January, 2013. Further, Mr. Satya Prakash Gupta, Principal Officer of the assessee company had to be hospitalized due to heart-attack and therefore, there were noncompliance of the said notices.

As assessee has disclosed the reasonable cause for failure to comply with the statutory notice penalty deleted. Appeals of the assessee are allowed.

 


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