2018 (2) TMI 1626

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the assessee, as stated. The assessee is an ex-army personnel. During the year, he was working with the Security Services Organization and was also getting pension from the Army. The assessee’s daughter is an advocate. There was a matrimonial dispute. The assessee’s daughter was granted divorce by the Competent Court. In these circumstances, that the compliance to the notices could not initiall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... IT Act, the case of the AO himself is that the assessee had made compliance of various notices issued to him by furnishing the requisite evidences/details. As per the ld. Counsel for the assessee, it was only for this reason, that the assessment was framed u/s 143(3) of the IT Act and not u/s 144 of the Act thereto; and that being so, there was no failure on the part of the assessee. 2. On the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lly be made. The assessee was, thus, prevented by reasonable and sufficient cause. 4. In Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT , 115 TTJ 419 (Del) and Parmeshwari Textiles vs. ITO , 146 Taxmann 38 (Jodhpur), amongst other cases, under similar circumstances, penalties have been deleted. 5. In view of the above, the penalty imposed on the assessee is deleted. 6. In t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X