2026 (2) TMI 148

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.... ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal filed by the assessee is directed against the order dated 31.07.2025 passed by the learned Commissioner of Income Tax (Appeals) [hereinafter referred to as "Ld. CIT(A)"], whereby the penalty order dated 09.09.2024 passed by the Assessing Officer under section 272A(1)(d) of the Income-tax Act, 1961 ("the Act"), levying a penalty of R....

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....ed the same for the first time on 27.04.2024, only for the purpose of Aadhaar linking at the request of her bank. It was only thereafter that she became aware of the proceedings initiated by the Department. Although statutory notices, including notice under section 148, were issued, the same were not communicated to the assessee. Consequently, an ex-parte assessment order was passed. The appeal ag....

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....r the noncompliance of the alleged notices. Therefore, as defined exceptions in section 273B, the benefits of such exceptions ought to have been allowed in the instant case. Since both the lower authorities have failed to do so, the orders passed by them are in violation of natural justice. The Ld.Counsel also placed reliance on the judicial pronouncement of Hon'ble ITAT Mumbai in the case of ....