2026 (1) TMI 1311

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....nder section 272A(1)(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2018-19. 2. The registry has noted that there is delay of 30 days in filing the above appeal. The assessee explained that he is a farmer, residing in an interior village and has no access to internet facilities which has resulted in non-compliance to the notices issued by the Revenue Authorities and also resulted in passing exparte assessment order as well as penalty order, therefore one more opportunity be given to the assessee by condoning the delay of 30 days in filing the above appeal. 3. Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning the delay, thereby the delay of 30 days in fil....

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....ows: "6.1.1 The claim that the appellant did not receive the notice u/s 142(1) is not tenable, as the penalty order clearly shows that Notices and reminders were issued on multiple dates (13.03.2023, 23.05.2023, 14.06.2023, 11.07.2023), all of which were not complied with. Communications were sent through the email ID provided by the appellant in the PAN application. Additionally, a physical notice was served via the designated Verification Unit on 15.09.2023, yet no compliance was made even thereafter. The explanation regarding the advocate not forwarding emails from the department is not a reasonable cause under section 273B. The appellant, being the responsible taxpayer, should have ensured that communications made to h....