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2022 (2) TMI 378 - AT - Income TaxLevy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - no compliance was made by assessee to notice by A.O. served u/s 142(1) - HELD THAT:- On perusal of records we find that on some instances notice were sent to the wrong address due to which the postal authorities could not deliver the document. A confirmation letter from the Postmaster of returning the speed post has been filed. Notice u/s 148 was served through affixture which was never received by the assessee as the address was not correct. AO kept an issuing notices on the wrong address even when the first notice was not served due to wrong address. All these series of facts shows that there was a mis-communication at the end of the AO about the address and also not mentioning the husband’s name of the assessee which resulted in non serving of the notice since she resided in village - no justification in the action of the AO in initiating and levying penalty u/s 271(1)(b). We accordingly set aside the finding of the Ld. CIT(A) and delete the penalty levied u/s 271(1)(b). Ground raised by the assessee is allowed.
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