https://www.taxtmi.com/caselaws?id=438508 The Appellate Tribunal ITAT DELHI allowed the assessee's appeal against the penalty imposed under section 271(1)(b) of the Income Tax Act for assessment year 2010-11. The Tribunal found that the assessee had reasonable cause for non-compliance due to personal circumstances involving the illness and subsequent death of the father, leading to the lack of knowledge of the statutory notices. Despite the lack of evidence of notice service, the Tribunal held that there was sufficient cause for non-compliance, resulting in the deletion of the penalty. en-us Mon, 29 May 2023 00:00:00 +0530 Fri, 02 Jun 2023 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438508 The Appellate Tribunal ITAT DELHI allowed the assessee's appeal against the penalty imposed under section 271(1)(b) of the Income Tax Act for assessment year 2010-11. The Tribunal found that the assessee had reasonable cause for non-compliance due to personal circumstances involving the illness and subsequent death of the father, leading to the lack of knowledge of the statutory notices. Despite the lack of evidence of notice service, the Tribunal held that there was sufficient cause for non-compliance, resulting in the deletion of the penalty. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438508