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TMI Blog2014 (1) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... 84/Rjt/2013 - - - Dated:- 9-1-2014 - Shri T. K. Sharma, JM And Shri B. R. Jain, AM,JJ. For the Petitioner : Shri D. R. Adhia, AR For the Respondent : Dr. J. B. Jhaveri, DR ORDER T. K. Sharma, J. M. This appeal by the assessee is against the order dated 28.02.2013 of ld. CIT(A)-IV, Rajkot confirming the penalty of Rs.10,000/- levied by the Assessing Officer u/s 271(1)(b) of the Income-tax Act 1961. 2. The facts, in brief, are that the assessee is an individual. For the assessment year under appeal no return was filed by the assessee. The Assessing Officer issued notice u/s 148 on 06.02.2009 which was sent through speed post and the same was returned back with a remark that the assessee has left. The Assessing Officer se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has not complied with the notice issued u/s 142(1) during the course of assessment proceedings. On perusal of assessment order, it can be seen that the notice u/s 142(1) has been affixed on the address provided by the appellant. Therefore, this amounts to valid service. Hence the action of the assessing officer in levying penalty u/s 271(1)(b) for non-compliance to the notice issued u/s 142(1) o the IT Act 1961 is justified. No interference is therefore called for in respect of the penalty levied by the assessing officer at Rs.10,000/- for one default u/s 271(1)(b) of the IT Act 1961." Aggrieved with the order of ld. CIT(A) confirming the penalty of Rs.10,000/- levied by the Assessing Officer u/s 271(1)(b) of the Act, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the present whereabouts of the concerned assessee are not known to this office." 4. From the above, the ld. Authorized Representative of the assessee pointed out that notice u/s 142 (1) was not received by the assessee and he was also not aware of the proceedings because of circumstances beyond his control and even Police Commissioner and DRI Gandhidham also witness that the whereabouts of the assessee were not known and therefore when the assessee was not aware of the service of the notice, he could not comply with the same. Thus, the non-compliance is for non-receipt of information/awareness which constitutes reasonable cause within the meaning of Section 273B of the Income-tax Act, 1961. 5. The ld. AR of the assessee further poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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