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The ITAT allowed the appeal of the non-resident assessee against the penalty imposed under section 272A(1)(d), holding that there was no willful default in compliance with statutory notices due to lack of effective service. The assessee, residing outside India for over thirty years with income not taxable in India, was unaware of the assessment and penalty proceedings until receipt of a demand notice via email. The Revenue failed to provide evidence of proper service of notices as required under the Act, particularly considering the assessee's non-resident status. The Tribunal concluded that the non-compliance resulted from lack of knowledge rather than deliberate neglect or defiance. Consequently, imposing penalty in these circumstances would be unjust. The penalty under section 272A(1)(d) was cancelled, and the matter was remitted for fresh consideration by the Assessing Officer.
The ITAT allowed the appeal of the non-resident assessee against the penalty imposed under section 272A(1)(d), holding that there was no willful default in compliance with statutory notices due to lack of effective service. The assessee, residing outside India for over thirty years with income not taxable in India, was unaware of the assessment and penalty proceedings until receipt of a demand notice via email. The Revenue failed to provide evidence of proper service of notices as required under the Act, particularly considering the assessee's non-resident status. The Tribunal concluded that the non-compliance resulted from lack of knowledge rather than deliberate neglect or defiance. Consequently, imposing penalty in these circumstances would be unjust. The penalty under section 272A(1)(d) was cancelled, and the matter was remitted for fresh consideration by the Assessing Officer.
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