From,

…………………………………..

…………………………………..

Dated ………………………..

To,

The CIT(Appeals) / Assessing Officer,

Circle/Ward …………………….

Dear Sir/Madam,

Subject : Reply of Your Notice u/s 271(1)(b) for Penalty proceedings.

PAN No ………………

Please refer to your notice dated ………….. u/s 271(1)(b) of the Income Tax Act, 1961 for Assessment Year …………………… served on my client ………………. and as instructed by my client I would like to submit that there was no failure, as alleged, on the part of my client in view of the following :

That, the notice issued by you u/s 142(1) on ………….. was duly complied with, Necessary documents as required by you were duly submitted with my covering letter dated …………… received by your office on the same day (copy is enclosed) .

That, the notice u/s 143(2) was also complied with on ………….. However, when it was first fixed for hearing for …………… my client was ill because of fever. I had conveyed the same vide my letter dated ………….. which I had written for seeking the adjournment (copies enclosed) . The adjournment was sought due to bonafide reason of illness.

Under the circumstances you would appreciate that there has been no lapse / failure on the part of my client in making compliance of your notices. Therefore, it is prayed that the penalty proceedings u/s 271(1)(b) may please be dropped, for which my client, as duty bound, shall remain grateful.

For more assistance or professional guidance, you may also refer to our website:
🔗 www.companymitra.com

Thanking you

Yours faithfully

………………………..