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2024 (5) TMI 586 - ITAT DELHIPenalty u/s 271(1)(b) - non-compliance of notice issued u/s 142(1) - assessee had requested the AO to adjourn the hearing as her Authorised Representative was out of Delhi - HELD THAT:- When the reasonable cause for non-compliance with the notice is crystal clear, assessee need not to be visited with the rigours of penalty u/s 271(1)(b) - we note that in the case of Hindustan Steel Ltd. vs. State of Orissa [1969 (8) TMI 31 - SUPREME COURT] has held that assessee may not be visited with rigours of penalty if the assessee’s conduct is not found to be contumacious. In our considered opinion, the conduct of the assessee in this case is not contumacious - Appeal of the assessee is allowed.
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