https://www.taxtmi.com/caselaws?id=469316 Penalty under Section 272A(1)(d) of the Income-tax Act was not justified where notice compliance failures arose from reasonable cause rather than wilful default. The notices were served at the assessee's old address, and the assessee was no longer posted there; the assessee also did not effectively participate in the online proceedings. On these facts, the non-compliance was treated as being beyond the assessee's control, so the statutory conditions for penalty were not satisfied. The penalty was therefore deleted in favour of the assessee. en-us Tue, 04 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469316 Penalty under Section 272A(1)(d) of the Income-tax Act was not justified where notice compliance failures arose from reasonable cause rather than wilful default. The notices were served at the assessee's old address, and the assessee was no longer posted there; the assessee also did not effectively participate in the online proceedings. On these facts, the non-compliance was treated as being beyond the assessee's control, so the statutory conditions for penalty were not satisfied. The penalty was therefore deleted in favour of the assessee. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469316