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TMI Blog2023 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... g in the premises cannot be brushed aside in view of the death certificate of his father who passed away on 22.02.2018 and medical reports dated 18.05.2017 and 09.08.2017. All this goes to show that there is reasonable cause for non-compliance of the above notices even assuming they were served. This not a fit case for levy of penalty u/s 271(1)(b) - Decided in favour of assessee. - I.T.A No. 6258/Del/2019 - - - Dated:- 29-5-2023 - Shri G. S. Pannu, President And Shri Challa Nagendra Prasad, Judicial Member For the Assessee : Shri V. Rajkumar, Adv.; For the Department : Shri M. Baranwal, Sr. D.R.; And Shri Sanjay Kumar, Sr. D. R.; ORDER PER C. N. PRASAD, J.M. 1. This appeal is filed by the assessee against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t I find that the assessee has failed to explain the reasons for non-compliance which observation is apparently wrong because in the order at para 6.3 the causes cited by the assessee for non-compliance are duly reproduced by the Ld. CIT (Appeals) herself which all seem to have been ignored by her subsequently while passing the order. 5. The ld. Counsel further submits that in view of the fact that the Ld. CIT (Appeals) has omitted to note the reasonable cause as pleaded before her and has confirmed the penalty by observing that assessee has failed to explain the reason for non-compliance, the order of the Ld. CIT (Appeals) is apparently misdirected and wrong. That apart the non-receipt of notices being an adequate cause for non-compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. 11.10.2017 u/s 142(1) 17.10.2017 No compliance was made. 4. 07.11.2017 u/s 142(1) with final opportunity. 14.11.2017 No compliance was made. 5. 24.11.2017 u/s 142(1) along with show cause notice u/s 144. 30.11.2017 No compliance was made. It is also observed by the Assessing Officer that there was no compliance on the date of hearing though notice was sent through Speed Post. However, it is observed that there is no finding by the Assessing Officer that any of the above notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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