2020 (7) TMI 684

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....donation of delay has been placed on record. It was submitted by the ld AR that the assessee had left India way back in year 2010 and is currently resident of Germany. It was submitted that when he had come to India subsequently in the month of February, 2020, he came to know that the order has been passed by the ld. CIT(A) confirming the levy of penalty u/s 271(1)(b) of the Act. It was accordingly submitted that since the assessee was not present in India, he could not take the necessary steps in terms of filing the present appeal in time. However, there was no mala fide on the part of the assessee and as soon as he came to know about the impugned order, he reached out to his tax consultant and filed the present appeal. It was according....

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....not served and delivered to the assessee as nobody was residing at the given address. The assessee came to know about the assessment order when the assessee's Father-in-law visited his house and he found the copy of the assessment order pasted on the wall of the house. It was accordingly submitted that since the assessee was not present in India and therefore, was not having any knowledge about the notices and the passing of the assessment order, there was a reasonable cause for non-compliance to the said notices. Further, our reference was drawn to the findings of the ld. CIT(A) in the quantum proceedings wherein she has acknowledged the fact that the assessee could not reply to the notices since he was out of India and the relevant findin....

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....er and the ld CIT(A), there is no prejudice which is caused to the Revenue by non-compliance to the notices and in such circumstances, the penalty so levied may be directed to be deleted. 8. The ld DR is heard who has submitted that there is no infirmity in the order of the lower authorities where the penalty has been levied due to non-compliance to the notice issued u/s 142(1) of the Act. He accordingly supported the order of the lower authorities. 9. After hearing both the parties and going through the material available on record, we find that where the assessee had already left the country way back in year 2010 and when the notice was issued in July 2017, there was no one available to receive the notice at the last known address, ....