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TMI Blog2023 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ed her reply before the AO - HELD THAT:- As in response to notice issued by AO u/s 142(1) sent by email AO has not given reasonable time to assessee to reply. The above sequence of events established that assessee was co-operated with the Department and the Assessing Officer during assessment proceedings. We note that there was irregularity in disposing of the objection raised by the assessee against re-opening u/s 147 r.w.s. 148 of the Act which was after four months. Therefore there is irregularity on the part of AO also, which we have observed with the help of sequence of events narrated above, therefore, we note that there is sufficient compliance on the part of assessee to response such notices. Hence, no penalty should be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income 19/04/2019 2 Notice u/s 143(2) 06/08/2019 Nobody attended or filed any details 3 Notice u/s 142(1) 07.11.2019 Nobody attended or filed any details 4 Show cause notice 14.11.2019 Nobody attended or filed any details The Ld. Counsel explained before the Bench that Assessing Officer issued notice u/s 148 on 29.03.2019 and in response to notice u/s 148, assessee filed her return of income on 19.04.2019. Therefore the assessee made the compliance of notice u/s 148 of the Act. The noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. On the other hand, Ld. Senior DR for the Revenue submitted that assessee did not make any compliance of notice issued u/s 142(1) of the Act dated 07.11.2019 and 14.11.2019, therefore penalty should be imposed on assessee for non-compliance. 5. We have heard both the sides and gone through the relevant material on record. We note that Assessing Officer issued notice u/s 148 dated 29.03.2019 and against said notice assessee filed her return of income on 19.04.2019, therefore there is a compliance made by assessee. About second notice u/s143(2) dated 06.08.2019, we note that this notice was issued to assessee without furnishing the reasons recorded by the Assessing Officer. We also note that notice u/s 143(2) is a statutory notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of events as narrated by the assessee and note that in response to notice issued by Assessing Officer u/s 142(1) on 07.11.2019 and 14.11.2019 the Assessing Officer has not given reasonable time to assessee to reply. The above sequence of events established that assessee was co-operated with the Department and the Assessing Officer during assessment proceedings. However, we note that there was irregularity in disposing of the objection raised by the assessee against re-opening u/s 147 r.w.s. 148 of the Act which was after four months. Therefore there is irregularity on the part of Assessing Officer also, which we have observed with the help of sequence of events narrated above, therefore, we note that there is sufficient compliance on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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