No Penalty for Non-Compliance with Section 142(1) Notice Due to Genuine Mistake in Digital Transition Year 2019.

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....Levying penalty u/s 272A(1) - non-compliance of the notice - Nonappearance of the assessee in response to the initial notice under section 142(1) of the Act was not deliberate. The year 2019 being the initial year of shift towards digital and electronic mode, the mistake appears to be bonafide. The assessee has been able to show reasonable cause for the failure to comply with statutory notice u/s. 142(1). - No penalty - AT....