The assessee has sufficiently explained the reason for non-compliance with the statutory notices issued by the AO during the assessment proceedings. AO under section 142(1) of the Act, seeking details from the assessee, were issued within a short span of less than 40 days, During which the assessee has claimed that she had gone to her village in Gujarat. There was reasonable cause for such failure. Accordingly, this is not a fit case for the levy of penalty under section 272A(1)(d) of the Act. Accordingly, AO is directed to delete the penalty. (AY. 2016-17)  [ITA No. 260/PUN/2024 dated 10/05/2024]