2022 (12) TMI 390

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....issued during the course of assessment proceedings for assessment year 2012-13. 2. We have heard rival submissions of the parties on the issuein-dispute and perused the relevant material on record. According to the Assessing Officer, the assessee has not complied to notice u/s 142(1) of the Act issued on 05.10.2009 and therefore, assessee was held to be liable for levy of penalty of Rs.10,000/- u/s 271(1)(b) of the Act for non-compliance of the notice. According to the assessee due to change of address, the assessee could not comply even the notice u/s 148 of the Act issued for reopening of the assessment as well as subsequent notices issued during the reassessment and due to which the Assessing Officer has passed the reassessment order u/....

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....ee has raised the change of address as one of the reasonable cause for non-compliance of notice u/s 142(1) of the Act. In this reference, the Ld. Counsel of the assessee has relied on the decision of the Coordinate Bench of the Tribunal in the case of Balram Kumar Mahendra v. ITO 21 taxmann.com 222 (Delhi), wherein the Tribunal held as under: "9. We have heard both counsel and perused the records. We find that penalty in this case has been levied under section 271(1)(b) of the Income-tax Act. This section mandates levy of penalty for, inter alia, not complying with the notice issued under section 142(1) or 142(3). Section 273B of the Income-tax Act provides that, inter alia, penalty under section 271(1)(b) need not be imposed, if it is pr....