ITR
Notices went to an old email and were never seen
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Facts
Notices sent to the email in your e-Filing profile and placed on the portal are generally treated as served. Not seeing them is an explanation, not a defence on its own.
Provisions and law
- Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
- Sec 144B, Income-tax Act 1961 (now Sec 273)Assessments are done in faceless mode through the e-Proceedings facility, with replies uploaded online.
Analysis
Update your email and mobile on the portal now. In your reply, explain the reason briefly and move straight to the facts. If the order is already passed, use the same explanation as sufficient cause when asking the Commissioner (Appeals) to admit fresh evidence. Officers and appeals authorities take a more lenient view when the facts are fully placed on record.
Conclusion
- Update email and mobile in My Profile.
- Check all past notices in e-Proceedings.
- Reply with a short reason and full facts.
- Turn on regular portal checks every month.
A Savvy can do this for you
Best judgment assessment, Sec 144 (now 271)
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