9911796707
TMI Blog2023 (8) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the assessee that the notice was not received by the assessee. Therefore, assessee was having reasonable cause for non-compliance of the notice hence, the impugned penalty is hereby, deleted. Appeal of the assessee is allowed. - Shri Kul Bharat, Judicial Member For the Appellant : Shri Paritosh Jain, Advocate For the Respondent : Shri Om Parkash, Sr.DR ORDER PER KUL B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circumstances of the case, the Ld. CIT (A) erred in law and facts in confirming penalty imposed of Rs 10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 without appreciating the facts that there was no non-compliance of notice issued u/s 142(1) of the Act dated 06.11.2019 on the scheduled date 08.11.2019, as the appellant duly filed adjournment before the Ld. AO and later on filed all requisite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 271(1)(b) of the Income Tax Act, 1961 ( the Act ) on the basis that the assessee failed to comply with the notice issued u/s 142(1) of the Act. Thereafter, vide order dated 06.07.2021, the Assessing Authority imposed penalty u/s 271(1)(b) of the Act, amounting to INR 10,000/- to the assessee. 4. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A), who after considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representatives of the parties and perused the material available on record. Looking to the facts and contentions of the assessee that the notice was not received by the assessee. Therefore, I am of the considered view that the assessee was having reasonable cause for noncompliance of the notice hence, the impugned penalty is hereby, deleted. 9. In the result, the appeal of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
