TMI Blog2020 (12) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer on the letter. Thus, the observation of the Assessing Officer that there was no compliance to the show cause was contrary to the findings on the record. Hence, the penalty levied is liable to be obliterated - Appeals of the assessee are allowed. - ITA No. 6189 To 6200/Del/2019 - - - Dated:- 22-12-2020 - Sh. Bhavnesh Saini And Dr. B. R. R. Kumar, JJ. Appellant by: Sh. Anil Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued to the assessee and the case was fixed for hearing on 24.08.2018. On 30.08.2018, notice u/s 142(1) along with questionnaire were issued to the assessee and fixing the case for 10.09.2018. In compliance to the said notice, the assessee has filed copy of ITR only. 4. Notice u/s 142(1) was issued on 30.08.2018 fixing the hearing for 10.09.2018. Another notice u/s 142(1) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliances before the AO and hence the penalty has been rightly levied. 7. Heard the arguments of both the parties and perused the material available on record. 8. The rationale o f the AO to levy the penalty vide order dated 06.12.2018 was that nobody attended on 19.11.2018 in response to the show cause issued u/s 274, the facts on record prove that the assessee has indeed replied on 19.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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