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TMI Blog2022 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... at DAV Central School, Vaishali Nagar, Jaipur, where earlier assessee was in Job. But when the proceedings was undergone at that time assessee settled in Behror (Alwar) and the address of assessee is W/o Gaurishankar, Hamidpur Road, Behror, Alwar, Rajathan-301701 as per the Adhaar card also. We have perused the documentary evidence of assessee s Aadhar Card for the change of address and Affidavit of the assessee dated 13.10.2021 in which there was reasonable cause principle. Assessee was served with the notices issued by the AO which was not known by the assessee due to the change of addresses . Further considering the facts and circumstances of the case that the assessee had already furnished the current address in his letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been reopened u/s 147, and notice u/s 148 of the Income Tax Act, 1961 was issued on 17.03.2015 which was served upon the assessee through postal authorities. Thereafter, notice u/s 142(1) was again issued on 27.07.20185 and duly served on assessee by postal authorities. This notice was none complied. Neither anybody attended nor filed any reply. Thereafter, one more final show cause was again issued on 19.02.2016 for 29.02.2016 on order to provide a final opportunity to the assessee. None attended nor filed any reply. In the circumstances, the case was completed in terms of provisions of Section 144 of the Income-Tax Act, 1961 on the basis of the material available on record. 4. The AO arrived the findings that the asessee did not comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the assessment proceedings. 5. But, the said notice was served to wrong address by the Ld. AO i.e. DAV Central Academy, Vaishali Nagar, Jaipur and the assessee not received any notice during the assessment proceedings. 6. That the Ld. AO without considering the facts and circumstances before him passed an order u/s 271(1)(b) of the I.T. Act, 1961 vide dated 17.06.2016 by imposed a penalty of ₹ 10,000/- for non compliance of the notices during the assessment proceedings. 7. The assessee filed an appeal of the said order before the ld. CIT(A)-a- 1, Jaipur. With reference to the above subject the Ground wise submissions of the case: Submission on Ground No. 1: Under the facts and circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the assessee, and the AO had not conducted further enquiry regarding the current address of the assessee then in the facts and circumstances of the case that the assessee had already furnished the current address in the quantum proceedings, the reasons explained by the assessee were bonafide and reasonable. Accordingly, the ITAT delete the penalty imposed under section 271(1)(b) of the I.T. Act for non compliance of section 142(1). The assessee is relying on the following judgments:- In the case of Kkhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ACIT 5DTR 429 (Delhi Tribunal) wherein the Coordinate Bench in paras 2.4 has held as under 2.4 Coming to the issue of recording of satisfaction, it may be mentioned that m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th her latest address of residence. Therefore, the penalty levied u/s 271(1)(b) of ₹ 10,000/- by the AO is upheld and the grounds of appeal raised in present appeal are dismissed. 7. Aggrieved by the CIT(A) order, the assessee is in appeal before us. Before the CIT (A), that the assesee has reiterated his submissions, which was not considered by the CIT(A). Before us, the ld. AR for the assessee submits a detailed submissions which was not considered by the Ld CIT (A). 8. On the other hand, Ld. DR strongly supporting the order of the CIT(A) and submitted that there is no merit in arguments taken by the Ld. AR of the assessee and the AO has rightly taken has a fit case for imposition of penalty U/S 271(1)(b) of the Act. 9. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence of assessee s Aadhar Card for the change of address and Affidavit of the assessee dated 13.10.2021 in which there was reasonable cause principle. 9.4 In our considered opinion, that the assessee was served with the notices issued by the AO which was not known by the assessee due to the change of addresses . Further considering the facts and circumstances of the case that the assessee had already furnished the current address in his letter dated 13.10.2021 , the reasons explained by the assessee were bonafide and reasonable before the CIT (A) and which was not taken in consideration 9.5 Therefore, we set aside the order passed by ld. CIT(A) and the penalty imposed Under section 271(1)(b) of the Act for non compliance of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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