9911796707
TMI Blog2018 (7) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... - u/s 271(1)(b) of the IT Act, 1961. 2. The assessee craves to amend, alter and modify any of the grounds of appeal. 3. The appropriate cost be awarded to the assessee." 2. The assessee is an agriculturist and sold agricultural land at village Nindar, Tehsil Amer. The AO issued notice under section 148 on 31st May, 2013 on the basis of information received from Sub Registrar about the sale of agricultural land. The notice issued under section 148 was served through affixture. Thereafter, notice under section 142(1) was issued on 30th April, 2014. Since there was no response and compliance on behalf of the assessee to the notices issued by the AO, accordingly the AO framed the assessment under section 147 read with section 144 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessee. The assessee in the appellate proceedings furnished the relevant documents to show that the assessee shifted his residence at Jhotwara and, therefore, in the absence of service of notice issued by the AO, the assessee could not comply with the notice under section 142(1). He has also referred to the decision of this Tribunal in assessee's own case dated 20.11.2017 in quantum proceedings against the ex parte assessment passed by the AO and submitted that the Tribunal has set aside the matter to the record of the AO for deciding the same denovo as per law. Hence, the ld. A/R has pleaded that the penalty levied by the AO under section 271(1)(b) may be deleted/cancelled. 3.1. On the other hand, the ld. D/R has submitted that de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was framed under section 147 read with section 144. Even during the penalty proceedings, none has appeared on behalf of the assessee and the AO has stated in the order that the notice was refused to be received. Even the Inspector also reported that assessee has refused to take notice though none of the reports of the Postal Authorities or the Inspector has stated that the assessee was available at the place and assessee refused to receive the notice. Therefore, the assessee has explained the fact that he has shifted his place of residence and, therefore, he could not receive the notice issued by the AO. The assessee has given the current address at 88, Ram Nagar - B, Jhotwara, Jaipur. We find that the current address of the assessee is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1), we find that the assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee. Hence when the notice issued under section 142(1) was not served upon the assessee, and the AO has not conducted further enquiry regarding the current address of the assessee then in the facts and circumstances of the case that the assessee had already furnished the current address in the quantum proceedings, we find that the reasons explained by the assessee are bonafide and reasonable. Accordingly, in the facts and circumstances of the case, we delete the penalty imposed under section 271(1)(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
