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.