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2020 (9) TMI 726 - AT - Income TaxPenalty u/s 271(1)(b) - assessee did not comply with the notice issued u/s 142(1) of the Act requiring the assessee to furnish certain information - HELD THAT:- DR could not bring out any evidence nor could establish that the facts in assessee’s own case in A.Y. 2009-10 [2020 (9) TMI 690 - ITAT PUNE]was something different as compared to these appeals of the assessee before us. Nor he could place any decision of the Higher Forum on this issue in support of the Revenue. As already taken for A.Y. 2009-10 assessee has submitted before the Assessing Officer a medical certificate from Dr. Majoj Dashpute stating that the assessee was under his treatment for depression with anxiety disorder for the last two years. AO still levied the penalty saying that this is not sufficient reason for non-compliance of notice and therefore the AO has absolutely overlooked the facts on record which are genuine. Neither the AO nor the CIT(A) has brought on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) - we delete the penalty and allow the appeals of the assessee. Penalty u/s 271F - non-filing of return of income u/s 139(1) - HELD THAT:- DR has not made out a case wherein the provisions of Sec.271F of the Act are so stringent that word by word, if Section 139(1) of the Act is not complied with, the penalty will be levied irrespective of any practical or reasonable situations brought on record. In this case, in the entire order of the learned Assessing Officer as well as the ld. CIT(Appeals), the penalty has been levied u/s 271F of the Act for non-filing of return but the Revenue has failed to conduct any specific enquiry as regards the facts stated by the assessee whether they are correct or not. There is no finding to that effect. In our considered view, the facts are on record and they have not been disputed by the Department. Considering the totality of the facts and circumstances, we do not find this as a fit case for imposing penalty u/s 271F of the Act. We therefore delete the penalty imposed u/s 271F of the Act from the hands of the assessee. Appeal of assessee allowed.
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