In the result, the appeal of the assessee is allowed
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ ITA No. 390/JPR/2025 निधर्धारणवर्ष / AssessmentYear : 2018-19 Smt.Anguri Devi Khandelwal Shri Radha Mohan Khandelwal (Legal Heir) 674, Khandaka Mansion, Bordi Ka Rasta Kishanpole Bazar, Jaipur – 302 001 बनाम Vs. The DCIT Circle-4 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AIHPK 4203 A अपीलार्थी / Appellant निधर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, CA राजस्व की ओरसे
condoned the absence of assessee or his Authorized Representative on earlier occasions, subsequently the necessary information and evidences were furnished by the assessee to assist in the completion of the assessment and since assessment was completed under section 143(3), the penalty under section 272A(1)(d) cannot be imposed. Under such facts and circumstances, considering the ratio