Amar Liquors Vs DCIT/ACIT (ITAT Lucknow)
The appeal before the Income Tax Appellate Tribunal, Lucknow Bench, arose from the order dated 12.08.2025 passed by the Commissioner of Income-tax (Appeals)/NFAC for AY 2022-23, confirming a penalty of ₹40,000 imposed under Section 272A(1)(d) of the Income-tax Act for alleged non-compliance with a notice issued under Section 143(2) and notices issued under Section 142(1).
The assessee had filed its return of income under Section 139(1) on 19.10.2022, declaring total income of ₹17,75,430. During scrutiny assessment, the Assessing Officer issued statutory notices requiring information and documents. According to the Assessing Officer, the assessee failed to comply with these notices, resulting in initiation of penalty proceedings under Section 272A(1)(d). The penalty was confirmed by the CIT(A), leading to the present appeal.
Before the Tribunal, the assessee reiterated the submissions made before the CIT(A). The principal contention was that the notices under Section 143(2) dated 01.06.2023 and under Section 142(1) dated 26.07.2023, 31.08.2023, and 17.01.2024 were not deliberately ignored and could not be complied with as they had not come to the assessee’s knowledge in time. The assessee explained that the notices had either not been received through post or notice server or had been delivered to an e-mail account operated by an employee responsible for taxation matters who had left the firm after October 2023 without informing the assessee about the notices. The assessee further submitted that the e-mail account was not accessible to other staff members and, consequently, the notices remained unnoticed.
