Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause

Dharmendry Bhatta Vs ITO (ITAT Rajkot) Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause The Rajkot Bench of the ITAT allowed the assessee’s appeal for AY 2017-18 and deleted the penalty of ₹50,000 levied under section 272A(1)(d) for alleged non-compliance with notices issued under section 142(1). The Tribunal noted that although the assessee had duly registered her own email ID with the Income Tax Department, the Assessing Officer issued statutory notices to the email ID of the assessee’s husband. Due to the husband’s illness, the emails were n...