Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ITAT addressed penalty under 272A(1)(d) for alleged non-compliance with a notice under section 142(1); it found that the assessee, a farmer represented through an advocate, did not receive communications due to non-payment of advocate fees and absence of physical service, constituting a reasonable cause under the statutory exception, and the Revenue conceded non-service. The consequence is deletion of the Rs. 10,000 penalty levied under 272A(1)(d), deciding in favour of the assessee.....