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2020 (7) TMI 684 - AT - Income TaxLevy of penalty u/s 271(1)(b) - non-compliance to the notice issued u/s 142(1) - HELD THAT:- Assessee had already left the country way back in year 2010 and when the notice was issued in July 2017, there was no one available to receive the notice at the last known address, the very service of the notice issued u/s 142(1) is in doubt. CIT(A) has also recorded a similar finding and the AO in his remand report dated 14.06.2019 has also taken note of the fact that the assessee was out of India since 2010 as evidenced by the assessee’s passport. In such peculiar facts and circumstances where the assessee was out of the country and he had no knowledge of the subject notice and there is nothing on record that the notice was duly served on the assessee, we find that the assessee’s explanation that he could not have complied with the notice is found to be reasonable and the penalty so levied u/s 271(1)(b) - Appeal of the assessee is allowed.
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