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TMI Blog2025 (3) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 142(1) through the e-mail. Assessee did not see his e-mail before the compliance date; therefore, the same remained un-complied with. The assessee ensured compliance later on, which resulted completion of the assessment u/s 143(3) of the Act. Hon'ble Supreme Court, in the case of Hindustan steel Ltd. [1969 (8) TMI 31 - SUPREME COURT] has held that an order-imposing penalty for failure to carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, hereby set aside the impugned order and delete the penalty of Rs. 10,000/-. Aappeal of the assessee allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Ld. CIT(A), submitted that the penalty order and impugned appellate order clearly demonstrated that the assessee had made non-compliance in a tactical way to avoid investigations. Hence, the appeal deserved deletion. 4. We have heard the Sr. DR and have perused the material available on the record. It is evident from the record that the assessee, an Engineering Consultant, filed his Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19.07.2018 issued under section 142(1) of the Act through the e-mail. However, the assessee did not see his e-mail before the compliance date; therefore, the same remained un-complied with. However, the assessee ensured compliance later on, which resulted completion of the assessment under section 143(3) of the Act. 6. The Hon'ble Supreme Court, in the case of Hindustan steel Ltd. 83 ITR 26 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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