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TMI Blog2025 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty order dated 12/04/2024, passed by the Assessing Officer ("AO") under section 271(1)(b) of the Act. 2. In this appeal, the assessee has raised the following grounds:- "The Appellant appeals against the impugned order dated 24-12-24 passed by the National Faceless Appeal Centre (the CIT(A)), under section 250 of the Income-tax Act. 1961 (the Act), on the following amongst other grounds each of which is in the alternative and without prejudice to any others. 1. The learned CIT(A) erred in holding that the communication were delivered to the assessee on her registered email id. The CIT(A) failed to appreciate that the registered mobile number and email id were updated on e-filing portal in the year 2021, much before the reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x portal by the assessee herself, it should not be construed as 'reasonable cause' as per the provision of section 273B. 4. The learned CIT(A) erred in not giving opportunity to the appellant for personal hearing as requested by the appellant." 3. The only grievance of the assessee is against the levy of penalty under section 271(1)(b) of the Act. 4. We have considered the submissions of both sides and perused the material available on record. The brief facts of the case are that the assessee is an individual and, for the year under consideration, did not file her return of income. Subsequently, on the basis of the information that the assessee purchased any immovable property for INR 1,31,34,333 and earned interest income of IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, i.e., [email protected]. Thus, the assessee submitted that all the notices under section 148A(b), section 148, section 142(1), communications regarding non-compliance of notice under section 142(1), notice under section 271(1)(b), show cause notice under section 144, show cause notice regarding proposed variation and orders under section 148A(d) and assessment order have all been sent to the old email address of [email protected]. Thus, the assessee submitted that she has not received any of the above-mentioned notices, communications and orders on her registered email address on the e-filing portal. 6. The AO, vide order dated 12/04/2024 passed under section 271(1)(b) of the Act, disagreed with the submissions of the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has not filed any plausible explanation for non-compliance of the notices neither at the time of assessment proceedings, penalty proceedings, nor during the appellate proceedings. Being aggrieved, the assessee is in appeal before us. 8. During the hearing, the learned Authorised Representative ("learned AR") placed on record the email sent to the email address [email protected], which the assessee claims to be the email address of her then-consultant and was provided in her return of income for the assessment year 2010-11. The learned AR submitted that vide the aforesaid email, a notice dated 08/09/2023 issued under section 142(1) of the Act was sent during the assessment proceedings. The learned AR also placed on record the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (v) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority;" 10. From the plain reading of the provisions of Explanation (t) to section 144B of the Act, it is evident that all the sub-clauses of this provision are alternatives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d falls within the first two categories of "registered email address" as per the provisions of Explanation (t) to section 144B of the Act, we find merits in the submission of the assessee in not responding to the notice dated 08/02/2023 issued under section 142(1) of the Act. We are further of the view that the explanation of the assessee falls within the scope of "reasonable cause" within the meaning of the provisions of section 273B of the Act for failure to respond to the notice issued under section 142(1) of the Act. Therefore, we direct the deletion of the penalty levied under section 271(1)(b) of the Act. As a result, the grounds raised by the assessee in its appeal are allowed. 12. In the result, the appeal by the assessee is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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