https://www.taxtmi.com/caselaws?id=774965 ITAT Jaipur allowed the assessee's appeal and deleted the penalty imposed under Section 272A(1)(d) for alleged non-compliance with notice issued under Section 142(1). The assessee had filed an adjournment application seeking time in response to the notice dated 11.10.2023. The tribunal held that filing an adjournment application constitutes compliance with the notice, not non-compliance. The AO had not passed any speaking order denying the time extension request. The CIT(A) had merely confirmed the penalty without considering that the assessee had responded to the notice through the adjournment application. The tribunal concluded that since the assessee replied to the notice seeking time, there was no non-compliance warranting penalty imposition. en-us Tue, 24 Jun 2025 00:00:00 +0530 Tue, 15 Jul 2025 10:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774965 ITAT Jaipur allowed the assessee's appeal and deleted the penalty imposed under Section 272A(1)(d) for alleged non-compliance with notice issued under Section 142(1). The assessee had filed an adjournment application seeking time in response to the notice dated 11.10.2023. The tribunal held that filing an adjournment application constitutes compliance with the notice, not non-compliance. The AO had not passed any speaking order denying the time extension request. The CIT(A) had merely confirmed the penalty without considering that the assessee had responded to the notice through the adjournment application. The tribunal concluded that since the assessee replied to the notice seeking time, there was no non-compliance warranting penalty imposition. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774965