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2023 (6) TMI 82 - AT - Income TaxPenalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - reasonable cause for non-compliance u/s 273B - HELD THAT:- As no compliance on the date of hearing though notice was sent through Speed Post. However, it is observed that there is no finding by the AOthat any of the above notices was served on the assessee and the assessee did not comply. Even before us no evidence was furnished by the Revenue suggesting that the above notices were in fact served on the assessee and there was no compliance by assessee. Assessee submission that he was attending to his ailing father and no notice was served on him as he was not residing in the premises cannot be brushed aside in view of the death certificate of his father who passed away on 22.02.2018 and medical reports dated 18.05.2017 and 09.08.2017. All this goes to show that there is reasonable cause for non-compliance of the above notices even assuming they were served. This not a fit case for levy of penalty u/s 271(1)(b) - Decided in favour of assessee.
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