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TMI Blog2023 (6) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ice having been served on the assessee. We understand that if an e-mail address is updated on the Income Tax Portal on 29.03.2019, then the subsequent communications by the Income Tax Authorities would automatically uploaded on the system and send to the updated new e-mail address of the appellant assessee. As further, assessee had done last login on 12th April, 2023 at 11.58 AM on the updat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from 15.03.2020 till 14.03.2021. Penalty levied u/s 272A(2)(c) is restricted for the period from 30.07.2019 to 14.03.2020. According, the AO is directed to recompute the penalty amount for the period restricted as above. Appeal of the assessee stand allowed. - I.T.A. No. 38/Asr/2023 - - - Dated:- 7-6-2023 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also contended that assessee was sent notice on e-mail but was not served any notice by the post. He pleaded that the penalty confirmed may be deleted or modify by excluding exempted Covid period. 3. Per contra, the ld. DR stands by the impugned order. 4. We have heard both the sides and perusal of records, impugned order and the written submissions. We find that the ld. CIT(A) had noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2023 at 11.58 AM on the updated e-mail address which shows that he has not done any communication of the Income Tax proceedings taken by the Income Tax Department against him by way of notice issued u/s 133(6) of the Act. Thus, the contention of the assessee, that assessee has not been served the notice u/s 133(6) is factually incorrect. 5. However, the assessee s request that the quantum app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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