https://www.taxtmi.com/caselaws?id=768370 ITAT Mumbai held that penalty under section 271(1)(b) was wrongly levied where the assessee failed to respond to notice under section 142(1). The Revenue did not send the statutory notice to the assessee's registered email addresses as defined under section 144B explanation (t) clauses (i) and (ii), instead using an email address falling under clause (vi). The assessee's non-compliance constituted reasonable cause under section 273B since the notice was not properly served at the recognized registered email address for electronic communication with the National Faceless Assessment Centre. The penalty was deleted and the appeal was allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768370 ITAT Mumbai held that penalty under section 271(1)(b) was wrongly levied where the assessee failed to respond to notice under section 142(1). The Revenue did not send the statutory notice to the assessee's registered email addresses as defined under section 144B explanation (t) clauses (i) and (ii), instead using an email address falling under clause (vi). The assessee's non-compliance constituted reasonable cause under section 273B since the notice was not properly served at the recognized registered email address for electronic communication with the National Faceless Assessment Centre. The penalty was deleted and the appeal was allowed. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768370