https://www.taxtmi.com/highlights?id=95621 Penalty under s. 272A(1)(d) for alleged non-compliance with notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. Since there was no evidence of effective service or actual communication of the notices, the assessee's lack of actual knowledge constituted "reasonable cause" for non-compliance, and penalty could not be sustained merely because notices remained on the portal. Consequently, the appellate order affirming the penalty was set aside and the penalty was deleted. - ITAT en-us Thu, 01 Jan 2026 11:08:54 +0530 Thu, 01 Jan 2026 11:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95621 Penalty under s. 272A(1)(d) for alleged non-compliance with notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. Since there was no evidence of effective service or actual communication of the notices, the assessee's lack of actual knowledge constituted "reasonable cause" for non-compliance, and penalty could not be sustained merely because notices remained on the portal. Consequently, the appellate order affirming the penalty was set aside and the penalty was deleted. - ITAT Highlights Income Tax Thu, 01 Jan 2026 11:08:54 +0530 https://www.taxtmi.com/highlights?id=95621