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TMI Blog2024 (3) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... a day which was a public holiday. Given that AO has to complete the assessment proceedings within the limitation period involving number of cases, the Assessing officer may be working on a public holiday beyond the call of duty and calling for the necessary information/documentation and thus, there is an expectation from the assessees to co-operate and adhere to the notices asking for the necessary information, documentation in order to enable the Assessing officer to complete the assessment proceedings. Expectation must meet the test of reasonableness and the assessee be provided reasonable time to respond to the various notices. In the instant case, it is manifestly clear that the AO for reasons best known to him has issued three notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed income of Rs. 34,67,480/- 3. It was further submitted that the NFAC, Delhi thereafter issued notice under section 272A(1)(d) r.w.s 274 dt. 27/12/2019 as to why the penalty should not be imposed for non compliance to the notice(s) issued during the course of assessment proceedings. It was submitted that in the said penalty notice, there is no mention as to which specific notice issued by the AO during the course of assessment proceedings, there was non-compliance on the part of the assessee and how the case of the assessee falls under section 272A(1)(d) of the Act. It was accordingly submitted that there is a clear failure on the part of the NFAC to specify the specific charge against the assessee before levy of the impugned penalty and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the notices, it may also be noted that the assessee was granted less than two days to respond to various notices which is clear violation of the principle of natural justice and in this regard reference was drawn to the various decisions wherein Courts have held that the tax authorities should provide reasonable time to the assessee to respond and furnish the necessary responses in response to the notices in consonance with the principle of natural justice. 6. It was further submitted that the AO issued three notices on 22/12/2019 one after the other and on a day which was a public holiday i.e, Sunday and the assessee was asked to respond on the very same day. It was submitted that the notices were issued at 1.47 P.M and the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to respond of the said notices, the penalty so levied and confirmed by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR submitted that during the course of assessment proceedings, the AO had issued notices under section 142(1) on 02/08/2019, 10/10/2019, 04/11/2019, 03/12/2019, 20/12/2019 and 22/12/2019 asking the assessee to furnish reply within the specified date but the assessee choose not to respond to such notices during the course of assessment proceedings and thereafter the proceedings under section 272A(1)(d) were initiated and notice was issued to the assessee on 27/12/2019 as to why the penalty should not be imposed for non compliance to the above said notices. It was submitted that the assessee did not respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record and therefore there cannot be any basis for levy of penalty as far as non compliance to the said notices are concerned as the same is clearly not borne out of records. In terms of notices issued on 22/12/2019, we find that there were infact three notices which were issued on the same date whereby the assessee was asked to comply within a period of two hours and that to on a day which was a public holiday. In this regard, we understand that given that Assessing officer has to complete the assessment proceedings within the limitation period involving number of cases, the Assessing officer may be working on a public holiday beyond the call of duty and calling for the necessary information/documentation and thus, there is an expectat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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