Reasonable cause for non-appearance defeated penalty for failure to respond to notice, where serious family illness was accepted

Penalty for non-appearance in response to a section 142(1) notice was found unsustainable because the assessee showed reasonable cause for the default. The explanation that the failure to comply arose from the serious ill health of the assessee's mother was accepted, so the statutory basis for penalty was not established. The penalty under section 272A(1)(d) was therefore deleted.

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Issues: Whether the penalty levied for non-appearance in response to notice under section 142(1) was sustainable in the absence of reasonable cause.

Analysis: The assessee's non-appearance was explained on the ground of the serious ill health of the mother. The explanation was accepted as constituting reasonable cause for the failure to comply with the notice, and the basis for levy of penalty was therefore not made out.

Conclusion: The penalty under section 272A(1)(d) was deleted and the assessee succeeded.

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