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TMI Blog2018 (1) TMI 1695X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the 'notice u/s.142(1) and assessment orders have been framed subsequently on 29.12.2014. We are of the view that undisputedly, the assessee is having health issues and residing about 60 to 70 kms away from Surat. The all assessment orders have been framed in presence of assessee's representative u/s.143(3) r.w.s. 153A of the and merely because the assessee could not comply with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2016 for A.Y.2007-08 to 2013- 14 by which penalty imposed by the Assessing Officer of Rs. 10,000/- for each assessment year u/s.271(1)(b) of the Income Tax Act, 1961 (in short the Act ) 2. The sole effective ground raised by the assessee reads as follows: 1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that the distance from Surat to Bilimora, the place of residence of the assessee, is about 67 kms. and due to health issue the assessee could not comply with notices issued by the Assessing Officer and non-compliance was done due bonafide reasons. Therefore, he submitted that the penalty cannot be levied on account of non-compliance of the notice. 4. The ld. Counsel also submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted the action of the Assessing Officer as well as first appellate order and submitted that there was deliberate non-compliance by the assessee, therefore, the Assessing Officer was right in imposing penalty and the CIT(A). was also correct in upholding the same. 6. On careful consideration of above rival submissions, at the very outset, we observe that undisputedly, assessment orders in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring due to bonafide reasons as noted above, the penalty u/s. 27(1)(b) of the Act cannot be imposed on the assessee for such bonafide default due the reasons beyond his control. Therefore, we reached to conclusion that the Assessing Officer was not right incorrectly confirmed by the ld. CIT(A) Hence, we direct the Assessing Officer to delete the impugned penalty. Accordingly, the grounds of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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