Non-compliance of notice due to COVID-19 restriction doesn’t attract penalty u/s. 272A(1)(d): ITAT Pune

Vishvas Chandrakant Karajkar Vs ITO (ITAT Pune)

ITAT Pune held that appellants’ failure to furnish information/documents during the course of pendency of re-assessment proceedings and failure to comply with notice due to COVID-19 restriction is reasonable cause, hence penalty u/s. 272A(1)(d) of the Income Tax Act not imposable.

Facts- The assessee is an individual whose case for the AY 2017-18 was reopened for assessment/reassessment u/s 147 of the Act. In the course of such proceedings, the Revenue vide notices dt. 12/12/2021 & 27/12/2021 issued u/s 1

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