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2024 (8) TMI 749
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....re as under: "1. That the order passed by the Learned Commissioner of Income Tax (Appeals) imposing penalty of Rs. 20000/- u/s 272A(1)(d) is wrong, illegal and without justification. 2. That no notice u/s 142(1) have been served and as such proceedings initiated, assessment completed and penalty imposed is wrong, illegal and without justification. 3. That CIT (Appeals)mentioned that the service has been electronically effected which is against the facts of the case. 4. That the CIT(Appeals )has not provided reasonable opportunity of being heard. 5. The appellant is an agriculturist who not well aware of the provisions of the income tax act and electronic media (service of notice by mail ). ....
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.... 6. Now, the assessee is in appeal before the tribunal on the ground that no notice u/s 142(1) have ever been served and as such, the entire proceedings are illegal and without justification. He further submits that the E-mail mentioned by the AO neither pertains to the appellant nor has he ever used such E-mail. The appellant is illiterate agriculturist and not conversent with such system and the notice if any sent on E-mail cannot be assumed that the service has been effected. He further states that there is no evidence on record regarding the service of notice on the assessee and it is well settled that in absence of any such notice issued which is not in accordance with law and notice not served on the proper person then assessment w....