P. Murali Mohana Rao, Hyderabad vs Addl. Commissioner Of Income Tax, ... on 6 June, 2018
"6. We have considered the rival contentions and perused
the documents placed on record along with case law relied
upon. It is true that assessee has physical disability,
restricting his movements. He has authorised the AR to
appear before the AO, who complied with the notices
subsequently. Even though there was failure to comply with
the initial two notices given, considering that AO has
completed assessment u/s. 143(3) and not u/s. 144, the
subsequent compliance can be considered as 'good
compliance' for the earlier notices given. The Co-ordinate
Bench in the case of Gloubs Infocom Limited Vs. DCIT
(supra) has on similar circumstances held as under: