2025 (8) TMI 1186

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.... Aurora Educational Society groups on 23.03.2018. During the course of assessment proceedings u/sec.143(3) r.w.s. 153A of the Act for the assessment year 2017-18, the Assessing Officer issued several notices u/sec.142(1) of the Act, requesting the assessee to produce the books of accounts. However, the assessee did not comply with the said notices. Finally, the Assessing Officer issued summons u/sec.131 of the Act to the assessee on 25.10.2019. However, the assessee neither appeared on the date of hearing nor produced any books of account. Therefore, the learned Assessing Officer i.e., ACIT, Central Circle-2(4), Hyderabad, has sent a proposal for imposition of penalty u/sec.272A(1)(c) of the I.T. Act, 1961, vide letter dated 26.12.2019 and ....

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....d that, the assessee could not attend on the date of hearing of the case before the Assessing Officer due to his prolonged sickness. However, subsequently, the assessee had furnished details and the Assessing Officer has completed the assessment u/sec.143(3) of the Income Tax Act, 1961. Learned Counsel for the Assessee submitted that, the assessee has furnished the death certificate of the assessee and argued that, after prolonged illness the assessee finally demised on 05.06.2023. He submitted that, the non-appearance of the assessee before the Assessing Officer in response to summons issued u/sec.131 of the Act is out of the above bonafide reasons and, therefore, the Assessing Officer ought not to have levied the penalty. Further, the lea....