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2023 (9) TMI 323 - ITAT SURATPenalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - earlier two notices were sent by AO by way of physical mode, however, other two notice u/s 142(1) later were sent to assessee through e-mail - assessee was in the hope that other notices would also be sent by way of physical mode, thus has not checked her e-mail portal to see the notices, but as soon as the assessee checked her e-mail assessee found that notice u/s 142(1) took the print out of two notices and submitted her reply before the AO - HELD THAT:- As in response to notice issued by AO u/s 142(1) sent by email AO has not given reasonable time to assessee to reply. The above sequence of events established that assessee was co-operated with the Department and the Assessing Officer during assessment proceedings. We note that there was irregularity in disposing of the objection raised by the assessee against re-opening u/s 147 r.w.s. 148 of the Act which was after four months. Therefore there is irregularity on the part of AO also, which we have observed with the help of sequence of events narrated above, therefore, we note that there is sufficient compliance on the part of assessee to response such notices. Hence, no penalty should be levied on the assessee and therefore we delete the penalty imposed by the AO u/s 271(1)(b) of the Act - Decided in favour of assessee.
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