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TMI Blog2020 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... . AO had issued another notice u/s. 142(1) of the Act. Again there was non-compliance and the Assessing Officer proceeded to impose penalty u/s. 271(1)(b) of the Act stating that there was no reasonable cause demonstrated by the assessee for non-attendance on the given date as per the said notice. The penalty was confirmed by the ld. CIT(A) upholding the findings of AO. When we peruse the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 29-7-2020 - SHRI R.S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM For the Assessee p: None For the Revenue : Shri Alok Malviya ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-1, Nashik dated 05.04.2017 for the assessment year 2009-10 as per following grounds of appeal on record: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding in Building Material, Steel, Binding Wire etc. The assessee filed the return of income declaring total income of ₹ 4,89,542/-. During the assessment proceedings, the Assessing Officer noted that the assessee did not comply to notice issued u/s 142(1) of the Act on 30.09.2014 requiring the assessee to furnish certain informations. The Assessing Officer initiated penalty proceedings u/s 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment was completed. Thereafter, informations were received by the Assessing Officer from Sales Tax Department, Maharashtra and after which he had issued notice u/s. 148 of the Act to the assessee for which there was no compliance. Thereafter, the Assessing Officer had issued another notice u/s. 142(1) of the Act. Again there was non-compliance and the Assessing Officer proceeded to impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer nor the CIT(A) has brought on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) of the Act and we therefore, delete the penalty and allow the appeal of assessee without going into the merits of the case. 8. In the result, the appeal of assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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