Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.

Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered. https://www.taxtmi.com/highlights?id=96355 ITAT addressed penalty under 272A(1)(d) for alleged non-compliance with a notice under section 142(1); it found that the assessee, a farmer represented through an advocate, did not receive communications due to non-payment of advocate fees and absence of physical service, constituting a reasonable cause under the statutory exception, and the Revenue conceded non-service. The consequence is deletion of the Rs. 10,000 penalty levied under 272A(1)(d), deciding in favour of the assessee. en-us Tue, 27 Jan 2026 07:36:06 +0530 Tue, 27 Jan 2026 07:36:07 +0530 TaxTMI RSS Generator Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered. https://www.taxtmi.com/highlights?id=96355 ITAT addressed penalty under 272A(1)(d) for alleged non-compliance with a notice under section 142(1); it found that the assessee, a farmer represented through an advocate, did not receive communications due to non-payment of advocate fees and absence of physical service, constituting a reasonable cause under the statutory exception, and the Revenue conceded non-service. The consequence is deletion of the Rs. 10,000 penalty levied under 272A(1)(d), deciding in favour of the assessee. Highlights Income Tax Tue, 27 Jan 2026 07:36:06 +0530 https://www.taxtmi.com/highlights?id=96355