SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 689/PAT/2024[2011-12]Status: DisposedITAT Patna04 Jun 2025AY 2011-12
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi
Section 143(2)Section 250Section 253(3)Section 271(1)(c)
penalty u/s 271(1)(c) of the Act by the ld. Assessing Officer was confirmed, despite of the fact that all the communication details like email ID and contact no. was correctly mentioned on the appellant’s portal for the communication of notices/letter/orders and in consequence, the assessee was not able to file appeal against the said order within