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2023 (7) TMI 795 - ITAT MUMBAILevy of penalty u/s 271(1)(b) - assessee did not comply with the notice issued u/s 142(1) - HELD THAT:- Assessee submitted that the assessee appeared before the AO and also filed a written reply to the notices issued during the assessment proceedings. The same was completely ignored by the AO and the assessment order was passed u/s 144 r.w.s. 147 - CIT(A) without controverting the aforesaid fact dismissed the appeal filed by the assessee against the penalty order passed under section 271(1)(b) of the Act, since the assessee could not respond to notices of hearing. AR submitted that since the notices of hearing issued by the learned CIT(A) were not received, therefore, the assessee could not attend to the same. In the present appeal, the assessee is duly represented by the learned AR and wishes to pursue the litigation against the penalty levied by the AO. Penalty under section 271(1)(b) is unsustainable in the peculiar facts of the present case - Appeal by the assessee is allowed.
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