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2013 (11) TMI 1518 - ITAT DELHIPenalty u/s 271(1)(b) - assessee's failure to comply with the notice under section 142(1) - Held that:- it is evident that the notice had three paragraphs. In the printed pro forma of the notice, there is instruction to the Officer to "strike out items not applicable". However, none of the paragraphs has been stroked out. Sub-para (c) where the date and place of hearing is mentioned reads as "furnish in writing and verified in the prescribed manner information called for as per annexures and on the points or matters specified therein before me at my office at Room Nf.G-301, D-Block, Vikas Bhawan on November 3, 2010 at 11.30 AM". A statement has been made by learned counsel at the bar that along with the said notice, there was no annexure specifying the points or matters on which the assessee was supposed to file the explanation. On these facts, in our opinion, the notice is a vague notice and, when no specific information was called, what compliance is expected from the assessee is not mentioned, then if the assessee had not appeared on the date of hearing, it cannot be said that the assessee committed a default liable for penalty under section 271(1)(b). - it is not a fit case for levy of penalty under section 271(1)(b) of the Act. - Decided in favour of assessee.
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