Medical Illness is reasonable cause for non-appearing on date

The impugned penalty proceedings u/s 271(1)(b) has been levied for non-compliance of one notice u/s 142(1) fixing the date of hearing of the case on 18.07.2013. Prior to this notice the assessee had duly complied with all the notices and even compliance was made to subsequent notices and that is why the assessment has been completed u/s 143(3). The reasons given by the assessee for non- compliance for particular date was that – the assessee was suffering from UTI and Typhoid fever and this fact has not been rebutted by the Ld. Please become a Premium member. If you are already a Premium member, login here to access the full content.