2025 (6) TMI 1206

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.... Section 271(1)(b) of the Income Tax Act, 1961 (in short 'the Act') dated 08.11.2024 pertaining to Assessment Year 2013-14. 2. The grounds raised in the appeal by the assessee are as under: "1.1 The order passed u/s. 250 passed 08.11.2024 for A. Y.2013-14 by r. NFAC, Delhi, for imposing penalty of Rs. 30,000/- for alleged default of noncompliance to the notice issued u/s 142(1) on 28.08.2019, 19.09.2019 and 17.10.2019 is wholly illegal unlawful and without jurisdiction. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not allowing sufficient opportunity before passing the impugned order of penalty. 1.3 The Ld. CIT(A) has grievously erred in law and or on facts in imposing penalty of Rs ....

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....f the appellant. It is important to note that the all the notices were also issued to the appellant on the e-mail registered/designated with e-filling portal. In this context, it is noted that the address at which the notices have been delivered by speed post by the AO are the last known addresses available with the Department and moreso none of the said notices have returned undelivered. It is the responsibility of the appellant to update his/her address in the Department database. Further, it is noted that during penalty proceedings the AO referred the matter to verification unit (VU) of the Department for manual service of notice. VU vide communication dated 21.12.2021 informed the AO that notice has been sent through speed post with Tra....