https://www.taxtmi.com/highlights?id=96563 Penalty for failure to comply with statutory notices was set aside because notices issued via the tax portal were not communicated and an exparte assessment under the notice scheme was passed. The assessee activated an efiling account only after the assessment order and became aware of proceedings later; the appellate authority condoned delay in filing the appeal and reopened the assessment. The tribunal found that noncommunication amounted to a reasonable cause for noncompliance and deleted the penalty. Appeal by the revenue was dismissed and penalty removed. en-us Tue, 03 Feb 2026 10:58:18 +0530 Tue, 03 Feb 2026 10:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96563 Penalty for failure to comply with statutory notices was set aside because notices issued via the tax portal were not communicated and an exparte assessment under the notice scheme was passed. The assessee activated an efiling account only after the assessment order and became aware of proceedings later; the appellate authority condoned delay in filing the appeal and reopened the assessment. The tribunal found that noncommunication amounted to a reasonable cause for noncompliance and deleted the penalty. Appeal by the revenue was dismissed and penalty removed. Highlights Income Tax Tue, 03 Feb 2026 10:58:18 +0530 https://www.taxtmi.com/highlights?id=96563