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2019 (3) TMI 641 - ITAT LUCKNOWPenalty u/s 271(1)(b) - mandation of compliance with notice u/s 142(1) - proof of failure of the assessee to comply with the notice under section 142(1) - HELD THAT:- The contention of the assessee is found to be correct. Assessee’s paper book with the copy of assessee’s reply dated 19/10/2016 to the notice dated 07/10/2016 issued to the assessee under section 142(1) of the Act, a scanned copy whereof is reproduced herein below, bears the stamp of the Assessing Officer and signatures thereon. Assessing Officer has noted that again notice u/s 142(1) was issued on 31/10/2016 and date was fixed for compliance on 07/11/2016 but assessee did not file any reply or adjournment application by 08/11/2016. AO has further noted that show cause notice was issued on 08/11/2016 and date of compliance was fixed for 16/11/2016 and assessee filed explanation on 16/11/2016. In this respect we find that assessee had filed reply on 09/11/2016 instead of 07/11/2016 and again assessee had furnished explanation on 16/11/2016 which Assessing Officer himself has admitted. Therefore, it cannot be said that the assessee did not comply with the various notices issued under section 142(1). Since the assessee has duly complied with the notice, penalty under consideration is entire uncalled for. It is, accordingly, cancelled.- decided in favour of assessee.
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