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2022 (4) TMI 163 - ITAT RAJKOTPenalty u/s 271(1)(b) - default of non-appearance - assessee failed to comply with subsequent notices issued by Ld. AO u/s 142(1) - HELD THAT:- In the written submission filed before us as submitted that Ld. CIT(A) has erred in law and in fact in confirming penalty u/s 271(1)(b) of the Act even for the first default since in the assessment order no specific date of service on the assessee has been mentioned in respect of the first notice dated 05/06/2015 issued u/s 142(1) of the Act. Also, there was a very short time gap between issuance of first notice dated 05/06/2015 and the second notice which was issued on 10/06/2015. CIT(A) has erred in confirming penalty in respect of even the first notice as well. We note that the written submissions are absolutely silent on why the assessee failed to comply with subsequent notices issued by Ld. AO u/s 142(1) of the Act dated 10/06/2015, 15/07/2015 and 18/01/2016. The assessee has repeatedly defaulted in responding to various notices issued by the Ld. AO u/s 142(1) of the Act and the assessment order had to be passed ex-parte in absence of any response/ co-operation by the assessee. The assessee has given no plausible explanation for his recurring non-compliance to various notices issued. Therefore, we are of the view that the Ld. CIT(A) has taken a well-reasoned view and has not erred in restricting addition to one default based on various judicial precedents cited in the appeal order. We are therefore view that CIT(A) has taken a very reasonable view in the matter by restricting the penalty to only one default of non- compliance, though the Ld. AO has issued four notices u/s 142(1) of the Act, all of which remained un-compiled with. Appeal of assessee dismissed.
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