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TMI Blog2020 (7) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... o knowledge of the subject notice and there is nothing on record that the notice was duly served on the assessee, we find that the assessee s explanation that he could not have complied with the notice is found to be reasonable and the penalty so levied u/s 271(1)(b) - Appeal of the assessee is allowed. - ITA No. 218/JP/2020 - - - Dated:- 22-7-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri Vikash Jain (CA) For the Revenue : Shri K. C. Gupta (JCIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 26.08.2019 confirming the levy of penalty u/s 271(1)(b) for A.Y. 2010-11. 2. At the outset, the ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal. In the result, the delay is hereby condoned and appeal is admitted for adjudication. 5. On merits, we find that the show cause for levy of penalty u/s 271(1)(b) of the Act was issued by the Assessing Officer on 25.06.2018 fixing the date for hearing on 10.07.2018 and on the same date, the penalty order u/s 271(1)(b) of the Act has been passed without providing any opportunity to the assessee. Further, it is noted that the penalty proceedings u/s 271(1)(b) of the Act were initiated during the course of assessment proceedings for failure on the part of the assessee to comply with notice u/s 142(1) dated 19.07.2017, the ld. CIT(A) has however confirmed the levy of penalty stating that the notice dated 12.06.2017 was not complied w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 139(1). In remand report, Assessing Officer, after verification found the payment in order by observing as under:- The AR of the assessee submitted the proof of the payment made by the assessee through credit cards from his salary s bank account and saving bank account. I have examined the issue of the case and found in order. 7. It was further submitted that even assessment order was passed under section 144 r/w 147 of the Act, however, subsequently, the ld CIT(A) has taken cognizance of the fact that since the assessee was not present in India, the additional evidence were allowed to be taken on record and after seeking remand report from the AO wherein the AO found the explanation of the assessee as acceptable, the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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