2023 (6) TMI 395

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....ORDER PER DR. M. L. MEENA, AM: The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated 25.11.2022 in respect of AY 2013-14 challenging therein levy of penalty of Rs.27,400/- u/s 272A(2)(c) for non-compliance of notice issued u/s 133(6) of the Act. 2. At the outset, the ld. counsel for the assessee has submitted that....

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....133(6) of the Income Tax Act, in spite of the fact that the notice having been served on the assessee. The ld. AR argued that the appellant assessee has updated his e-mail on the Income-Tax Portal on 29.03.2019. However, he has not informed the AO regarding this change of e-mail address of the appellant. We understand that if an e-mail address is updated on the Income Tax Portal on 29.03.2019, the....

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....fied. Accordingly, AO is directed to levy of penalty u/s 272A(2)(c) for the period of 30.07.2019 to 14.04.2020, in the light of the Hon'ble Apex Court judgment delivered on miscellaneous application No. 665 of 2021 in SMW(C) No. 3 of 2020 whereby their Lordship has extended period of limitation for any such appeal application or proceedings from 15.03.2020 till 14.03.2021. 6. In the above view, p....