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2023 (4) TMI 486 - ITAT JAIPURLevying penalty u/s 272A(1) - non-compliance of the notice issued under section. 142(1) - HELD THAT:- It is not disputed that the assessee has participated in the assessment proceedings and ultimately the order has been passed u/s 143(3) of the Act. The only notice with the remained uncompiled which is on account of the fact that the assessee is a lady not accustomed and has to depend on the others. As decided in Triumph International Finance Ltd [2022 (3) TMI 713 - ITAT MUMBAI] case assessee has explained that about ongoing assessment proceedings the assessee came to know only on receipt of order u/s 272A(1)(d) of the Act and demand notice. The explanation furnished by the assessee before the CIT(A) and before the Tribunal is consistent. We are satisfied that nonappearance of the assessee in response to the initial notice under section 142(1) of the Act was not deliberate. The year 2019 being the initial year of shift towards digital and electronic mode, the mistake appears to be bonafide. The assessee has been able to show reasonable cause for the failure to comply with statutory notice u/s. 142(1). Thus considering the following finding of the Co-ordinate Bench in the case as relied upon, we delete the levy of penalty - Appeal of the assessee is allowed.
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