ITAT condone delay as notice & penalty order was not served on assessee

Dinesh Babu Saxena Vs ITO (ITAT Delhi) As against the penalty order dated 30/09/2016, the assessee has preferred the Appeal before the CIT(A) with a delay of more than 12 months. It is the specific case of the assessee before the CIT(A) that the assessee has not received any notice u/s 271(1)(c) or the order passed u/s 271(1)(c) of the Act. The assessee came to know only after the recovery proceedings have been initiated by the Department. Further, it is the case of the assessee before Ld. CIT(A) that, the assessee has left the address of Rajinder Nagar, Ghaziabad. Therefore, the notice and th...