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2020 (9) TMI 152 - AT - Income TaxPenalty u/s 271(1)(b) - failure to comply with notices issued under section 142(1) at the assessment proceedings - as submitted that the A.O. in the assessment orders in absence of assessee passed the ex- parte Orders under section 153A/144 and determined the income of assessee on estimate basis - HELD THAT:- Assessee was prevented by sufficient cause in not filing the appeals within the period of limitation and assessee has a bonafide explanation for not filing the appeals within the period of limitation and further for substantial cause of justice, when additions stand deleted by the Ld. CIT(A), penalty is not leviable. Even if assessee may not be strictly able to support the explanation for condonation of delay, we are of the view that for taking a pragmatic view in the facts and circumstances explained above, the delay shall have to be condoned. In view of the above, we condone the delay in filing the appeals before the Tribunal in all the above years. Since the additions on merit have already been deleted by the Ld. CIT(A) and no further appeals are pending as per contention of the Ld. D.R. on merit, therefore, there may not be a default on the part of the assessee and at best it could be considered as a technical default, for which, in our view, penalty should not be levied by the authorities below for failure to comply with the notices under section 142(1) - We set aside the Orders of the authorities below and cancel the penalty under section 271(1)(b) - Decided in favour of assessee.
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