Assessee could not be imposed penalty under section 271(1)(b)

IT : Where assessee handed over summons to Chartered Accountant who could not appear due to his personal illness, assessee could not be imposed penalty under section 271(1)(b)
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[2014] 52 taxmann.com 405 (Allahabad)
HIGH COURT OF ALLAHABAD
Paramjeet Singh
v.
Commissioner of Income-tax, Allahabad*
TARUN AGARWALA AND DR. SATISH CHANDRA, JJ.
IT APPEAL NO. 5 OF 2006†
AUGUST  29, 2014
Section 271(1)(b) of the Income-tax Act, 1961 - Penalty (Failure to comply notice) - Assessment year 2003-04 - Assessee received summons issued by Assessing Officer personally and handed over same to Chartered Accountant who could not appear due to his personal illness - Assessing Officer levied penalty under section 271(1)(b) - Whether for fault of Chartered Accountant, assessee could not be punished and, therefore, penalty was to be deleted - Held, yes [Para 4] [In favour of assessee]