Tribunal held that having failed to appear on the initial date of hearing, subsequently complied with the notice issued under S. 142(1) on subsequent dates. Based on the Compliances the assessments were completed . None of these assessments were ex- parte. Accordingly the penalty levied was deleted .( AY.2010-11 to 2016-17)
Manu Rai (Smt.) v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib) Manish Rai v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib) Meena Devi Rai (Smt.) v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib)
S. 271(1)(b) : Penalty – Failure to comply with notices -Co-operating in assessment proceedings Attending- None of assessment orders ex -parte- Levy of penalty is held to be not valid .[ S.142(1) ]