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2018 (1) TMI 1695 - ITAT SURATLevying penalty u/s.271(1)(b) - non-compliance of the 'notice u/s.142(1) - assessment orders in the present case have been framed u/s.143(3) r.w.s.153A - HELD THAT:- From the penalty order, we observe that the penalty has been imposed on account of non-compliance of the 'notice u/s.142(1) and assessment orders have been framed subsequently on 29.12.2014. We are of the view that undisputedly, the assessee is having health issues and residing about 60 to 70 kms away from Surat. The all assessment orders have been framed in presence of assessee's representative u/s.143(3) r.w.s. 153A of the and merely because the assessee could not comply with the notice for single hearing due to bonafide reasons as noted above, the penalty u/s. 27(1)(b) cannot be imposed on the assessee for such bonafide default due the reasons beyond his control. Therefore, we reached to conclusion that the Assessing Officer was not right incorrectly confirmed by the ld. CIT(A) Hence, we direct the AO to delete the impugned penalty. Accordingly, the grounds of the assessee in all the appeals are allowed.
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