https://www.taxtmi.com/caselaws?id=776574 The ITAT Ahmedabad allowed the appeal of the non-resident assessee against the penalty under section 271A(1)(d), holding that there was no proper service of notices as required under the Act. The assessee was unaware of the assessment and penalty proceedings until receiving a demand notice by email. The tribunal found no evidence of willful default or deliberate non-compliance, attributing the default to lack of knowledge due to improper service. Consequently, the penalty was cancelled as imposing it would unfairly penalize the assessee for a default she had no opportunity to rectify. en-us Mon, 11 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776574 The ITAT Ahmedabad allowed the appeal of the non-resident assessee against the penalty under section 271A(1)(d), holding that there was no proper service of notices as required under the Act. The assessee was unaware of the assessment and penalty proceedings until receiving a demand notice by email. The tribunal found no evidence of willful default or deliberate non-compliance, attributing the default to lack of knowledge due to improper service. Consequently, the penalty was cancelled as imposing it would unfairly penalize the assessee for a default she had no opportunity to rectify. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776574