9911796707
TMI Blog2019 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not file any reply or adjournment application by 08/11/2016. AO has further noted that show cause notice was issued on 08/11/2016 and date of compliance was fixed for 16/11/2016 and assessee filed explanation on 16/11/2016. In this respect we find that assessee had filed reply on 09/11/2016 instead of 07/11/2016 and again assessee had furnished explanation on 16/11/2016 which Assessing Officer himself has admitted. Therefore, it cannot be said that the assessee did not comply with the various notices issued under section 142(1). Since the assessee has duly complied with the notice, penalty under consideration is entire uncalled for. It is, accordingly, cancelled.- decided in favour of assessee. - I.T.(SS)A. Nos.636 to 642 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under section 142(1) had been issued were not valid as per advice received by the appellant, as had duly been brought to the notice of the Assessing Officer during the course of assessment related proceedings; c) in any case in compliance with the said show cause notice the appellant had given detailed reasoning for alleged noncompliance; d) after considering the said response to the show cause notice, the Assessing Officer himself had taken a reasonable view by not proceeding to pass an order levying penalty; e) instead the Assessing officer, issued further notice(s) under section 142(1); and f) there was no justification, either on facts or in law to pass an order levying penalty under section 271(1)(b) and accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 07/10/2016 issued to the assessee under section 142(1) of the Act, a scanned copy whereof is reproduced herein below, bears the stamp of the Assessing Officer and signatures thereon. These are dated 19/10/2016. The Department has not been able to show otherwise. 4. The Assessing Officer has noted that again notice u/s 142(1) was issued on 31/10/2016 and date was fixed for compliance on 07/11/2016 but assessee did not file any reply or adjournment application by 08/11/2016. The Assessing Officer has further noted that show cause notice was issued on 08/11/2016 and date of compliance was fixed for 16/11/2016 and assessee filed explanation on 16/11/2016. In this respect we find that assessee had filed reply on 09/11/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
