https://www.taxtmi.com/caselaws?id=802114 Reasonable cause shields an assessee from penalty for non-compliance with statutory notices where the default is not deliberate. Penalty should not be imposed mechanically for a technical failure to respond; the explanation, surrounding circumstances and evidence of knowing disregard require independent assessment. Failed physical service, returned postal communications, ex parte proceedings, lack of knowledge of electronic proceedings and absence of assistance may establish reasonable cause. These circumstances rendered the penalty for notice non-compliance unsustainable and liable to deletion. en-us Wed, 23 Sep 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802114 Reasonable cause shields an assessee from penalty for non-compliance with statutory notices where the default is not deliberate. Penalty should not be imposed mechanically for a technical failure to respond; the explanation, surrounding circumstances and evidence of knowing disregard require independent assessment. Failed physical service, returned postal communications, ex parte proceedings, lack of knowledge of electronic proceedings and absence of assistance may establish reasonable cause. These circumstances rendered the penalty for notice non-compliance unsustainable and liable to deletion. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802114