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2023 (7) TMI 122 - ITAT DELHILevy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - eligibility of immunity u/s 273B - assessee had categorically denied the receipt of any statutory notices in electronic mode and that the email ID of advocate was mentioned in the return of income and his email ID was not mentioned thereon, hence the notices including the assessment orders were not received by the assessee - HELD THAT:-The various averments made by the assessee regarding the inability of the assessee to respond to the statutory notices were not found to be false by the revenue. In our considered opinion, this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department, considering the totality of facts and circumstances of the case, the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B. Assessee has also been consistent with the stand taken before the ld. CIT(A) and this tribunal in adducing the reasons for not responding to the statutory notices. Reasons for non-compliance to the notices was not deliberate on the part of the assessee. Assessee was prevented from sufficient cause and hence would be entitled for immunity provided u/s 273B of the Act in the peculiar facts and circumstances of the instant case. Hence we direct the ld. AO to delete the penalty levied u/s 272A(1)(d) - Decided in favour of assessee.
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