Address Change Justifies Non-Compliance; No Section 271(1)(b) Penalty

Balram Kumar Mahendra Vs ITO (ITAT Delhi)

The case involved appeals by Balram Kumar Mahendra and Prem Mahendra against the penalty levied under Section 271(1)(b) of the Income Tax Act, amounting to ₹10,000 each. The Assessing Officer imposed the penalty for non-compliance with notices under Section 143(2) and subsequent show-cause notices. The appellants argued that they did not receive the notices, as they were sent to an outdated address. Before the Commissioner of Income Tax (Appeals) [CIT(A)], they contended that their address had changed due to medical reasons, and the tax d

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