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2018 (2) TMI 1626 - AT - Income TaxLevy of penalty u/s 271(1)(b) - assessment order has been passed u/s 143(3) and not under not u/s 144 - Held that:- As such, the compliance by the assessee to the notices issued to him stands accepted. This compliance could not be made initially for reasons beyond the control of the assessee, as stated. The assessee is an ex-army personnel. During the year, he was working with the Security Services Organization and was also getting pension from the Army. The assessee’s daughter is an advocate. There was a matrimonial dispute. The assessee’s daughter was granted divorce by the Competent Court. In these circumstances, that the compliance to the notices could not initially be made. The assessee was, thus, prevented by reasonable and sufficient cause. In ‘Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT’(2007 (8) TMI 386 - ITAT DELHI-G) and ‘Parmeshwari Textiles vs. ITO [2004 (6) TMI 305 - ITAT JODHPUR] amongst other cases, under similar circumstances, penalties have been deleted. - Decided in favour of assessee.
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