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TMI Blog2016 (11) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bhopal X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, he will be arguing the facts in the case of Vineet Chouhan. He submitted that the Assessing Officer issued notice u/s 142(1) of the Act on 30.09.2015 asking the assessee to furnish the details upto 29.10.2015 and in some cases upto 30.10.2015. The counsel of the group, Shri Rajendra Sharma personally appeared and verbally requested a time for filling the details. Since, in more th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajendra Sharma did not attend on the specified date and as such, there is no question of adjournment. The ld. AR submitted that CA Shri. Rajendra Sharma has appeared and the concerned officer was on leave, therefore, the reply could not be filled but assesses had do filed reply and after filling the reply, all the assessments have been done u/s 143(3) of the Act, therefore, assesses had reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roup of appeals, therefore, he sought time to file the reply. The Assessing Officer had verbally agreed but assesses' counsel's presence was not marked. The counsel again appeared on 24.11.2015 and it was informed by the office that Assessing Officer is on leave and he will join on Monday 30.11.2015 and counsel of the assessee again appeared in the office on 30.11.2015 and complied with the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sangh Bhawan Trust vs. ADIT (2008) 115 TTJ 419 (Del), it was held that where the assessee had not complied with notice u/s 142 (1) but assessment order was passed u/s 143 (3) and not u/s 144, that meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored by the Assessing Officer, therefore, levy of penalty u/s 271 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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