Penalty Deleted for Non-Compliance Due to Unreceived Notices: Section 272A(1)(d) Case Lacks Evidence from Assessing Officer.

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....Penalty u/s 272A(1)(d) - non-compliance of the statutory notices - It is the contention of the assessee that AO through National Faceless Assessment Centre had issued notice dated 14.03.2018 and 23.08.2019 but the same were not received by the assessee. AO has not assigned any reason for not accepting the contention of the assessee. - Levy of penalty deleted - AT....