ITAT Bangalore Sets Aside Penalty order for serving on unrelated email ID

Hitech Poultry Feeds Vs ITO (ITAT Bangalore) Improper notice delivery & inadequate response time deemed as denial of opportunity: ITAT Bangalore  AO issued a notice u/s 271B to a mail ID not related to the assessee. Assessee acknowledged the proceedings only when AO informed him. AO further passed a penalty order u/s 271B. Assessee filed an appeal before the CIT against the said penalty order. CIT issued a notice which had to be responded within the due date specified in the notice. Without waiting till the office hours on such due date, CIT passed an order on the same day for the reason ...