TMI Blog2022 (1) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has proved that there was a reasonable cause for the failure and non-compliance of the notice U/s 142(1) of the Act as provided in Section 273B of the Act. Hence, the penalty levied U/s 271(1)(b) of the Act is deleted. Appeal of assessee allowed. - ITA No. 83/JP/2021 - - - Dated:- 7-1-2022 - SHRI VIJAY PAL RAO, JUDICIAL MEMBER For the Appellant : Sharwan Kr. Gupta, Adv. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) being absolutely, contrary to the provisions of law and facts of the case and not in conformity with the law, hence the same may kindly be deleted in full. 3. The appellant prays your honour indulgences to add, amend or alter all or any of the grounds of the appeal on or before the date of hearing. 2. The ld. AR of the assessee has submitted that the assessee is an individual and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the A.O. as he was not in the Jaipur and already shifted to Guwahati and hence the assessment was completed U/s 144 r.w.s.147 of the Income Tax Act, 1961 (in short, the Act). Since the notices were not served upon the assessee, therefore, the penalty levied by the A.O. U/s 271(1)(b) of the Act is not sustainable and justified. He has thus, pleaded that the assessee has explained a reasonable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued notice U/s 148 of the Act on 30/03/2018 at P No. 330, Vasundhara Colony, Tonk Road, Jaipur i.e. the address of the assessee. Thereafter the A.O. issued notice U/s 142(1) of the Act to the Guwahati address as well as Jaipur address of the assessee. Thus, it is clear that subsequently, the A.O. came to know that the assessee has shifted from Jaipur to Guwahati. It is also not disputed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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