2025 (4) TMI 1944

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....ent : Ms. Anitha, Addl.CIT ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, dated 25.09.2024 for the Assessment Year (hereinafter referred to as "AY") 2018-19. 2. The main grievance of the assessee is against the action of the Ld.CIT(A....

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....the assessment proceedings didn't evoke any response from the assessee, he initiated penalty proceedings u/s.272A(1)(d) of the Act. According to assessee, he wasn't in the dark about the notices. According to the assessee, from enquiry he came to know that the notices were e-mailed to the Auditor's e-mail ID [email protected] and not to the assessee's e-mail ID. Since the Auditor omitted to re....

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....142(1) of the Act dated 10.10.2022 & 04.11.2022 were issued to his Auditor as noted supra, and in this context, we take judicial notice of the fact that these were the nascent years when the department changed its assessment from the physical mode towards the on-line/faceless assessment and the notices were being served upon the assessee not by post but through online/e-mail ID. Taking note that a....