https://www.taxtmi.com/caselaws?id=468741 Penalty for alleged non-compliance with scrutiny notices was deleted because, in a faceless assessment regime, notice-service and communication gaps through electronic modes could not be ruled out. On the facts, the Tribunal treated the assessee's non-appearance as attributable to circumstances beyond control rather than deliberate non-cooperation. The Revenue's reliance on the lower authorities' view of non-compliance was therefore insufficient to sustain the penalty. en-us Tue, 04 Feb 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468741 Penalty for alleged non-compliance with scrutiny notices was deleted because, in a faceless assessment regime, notice-service and communication gaps through electronic modes could not be ruled out. On the facts, the Tribunal treated the assessee's non-appearance as attributable to circumstances beyond control rather than deliberate non-cooperation. The Revenue's reliance on the lower authorities' view of non-compliance was therefore insufficient to sustain the penalty. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468741