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2022 (12) TMI 385 - AT - Income TaxPenalty u/s 271(1)(b) - defaults committed by the assessee in not causing appearing before the AO, during the course of assessment proceedings - HELD THAT:- No penalty is prescribed for non-appearance under section 271(1)(b) of the Act. Further, we also observe that in respect of the said notices issued by the AO, there is no mention in the penalty order of the date on which the notices were served upon the assessee and also the date on which the hearing was fixed. We observe that in the notice dated 03-07-2070, the hearing was fixed for 07-07-2017, thus giving only four days time for the assessee to cause appearance. Again in respect of notice dated 17-11-2017, the hearing was fixed for 22-11-2017, which again gives a very limited time for the assessee to cause appearance. Again, in respect of notice dated 12-12-2017, the hearing was fixed for 15- 12-2017, which again displays lack of time and adequate opportunity being provided to the assessee to cause appearance. We also observe that the assessee submitted before Ld. CIT(Appeals) that during the period he had shifted to Diu and therefore there is no mention in the penalty order, whether the notices were served upon the assessee. Therefore we are of the considered view that adequate opportunity of causing appearance was not granted to the assessee to cause appearance. Further, there is no mention in the order levying penalty under section 271(1)(b) of the Act, whether the notice was served of the assessee, coupled with the fact that only 3 to 4 days’ time was given to the assessee to cause appearance. Therefore, in the instant set of facts, we are of the view that this is not a fit case for levying penalty under section 271(1)(b) - Appeal of the assessee is allowed.
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