https://www.taxtmi.com/caselaws?id=771582 ITAT Bangalore allowed the assessee's appeal against penalty u/s 271B. The penalty notice was served on incorrect email ID (manikya@gmail.com instead of keshavapatali177@gmail.com), denying effective opportunity to defend. CIT(A) passed order at 1:37 PM on the last day for response without waiting for office hours to end. Both assessment and appellate orders violated principles of natural justice by not granting reasonable opportunity for submissions. Matter remitted to AO for fresh adjudication after proper hearing. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771582 ITAT Bangalore allowed the assessee's appeal against penalty u/s 271B. The penalty notice was served on incorrect email ID (manikya@gmail.com instead of keshavapatali177@gmail.com), denying effective opportunity to defend. CIT(A) passed order at 1:37 PM on the last day for response without waiting for office hours to end. Both assessment and appellate orders violated principles of natural justice by not granting reasonable opportunity for submissions. Matter remitted to AO for fresh adjudication after proper hearing. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771582