Assessing Officer initiated penalty proceedings under section 272A(1)(d) on ground that during scrutiny assessment proceedings, notice under section 143(2) and section 142(1) were issued to assessee, however assessee had not responded to said notices.  Though the  assessee failed to respond to certain notices issued under sections 143(2) and 142(1), however, in response to subsequent notices, assessee had made necessary replies and accordingly assessment was completed under section 143(3). On appeal the Tribunal held that  penalty imposed under section 272A(1)(d) was not justifiable as Assessing Officer himself had deemed to have condoned absence of assessee on earlier occasions and subsequently necessary information and evidences were furnished by assessee to assist in completion of assessment. (AY. 2020-21)