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2020 (9) TMI 690 - AT - Income TaxLevy of penalty u/s. 271(1)(b) - non-compliance of notice u/s. 142(1) - HELD THAT:- Informations were received by the Assessing Officer from Sales Tax Department, Maharashtra and after which he had issued notice u/s. 148 of the Act to the assessee for which there was no compliance. AO had issued another notice u/s. 142(1) of the Act. Again there was non-compliance and the Assessing Officer proceeded to impose penalty u/s. 271(1)(b) of the Act stating that there was no reasonable cause demonstrated by the assessee for non-attendance on the given date as per the said notice. The penalty was confirmed by the ld. CIT(A) upholding the findings of AO. When we peruse the penalty order is crystal clear that the assessee has submitted before the Assessing Officer a medical certificate from Dr. Majoj Dashpute stating that the assessee was under his treatment for depression with anxiety disorder for the last two years. AO still levied the penalty saying that this is not sufficient reason for non-compliance of notice and therefore the AO in our considered view has absolutely overlooked the facts on record which are genuine. Neither the AO nor the CIT(A) has brought on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) of the Act and we therefore, delete the penalty - Decided in favour of assessee.
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