Why should I pay penalty and interest on a late payment when I never received my tax
 

It is the property owner's responsibility to ensure their taxes are paid timely each year.
Failure to receive a tax bill does not relieve the taxpayer of responsibility for timely payment or constitute cause for cancelation of penalty, interest or costs in cases of delinquency.

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Why should I pay penalty and interest on a late payment when I never received my tax
 

As you can see, the difference between tax penalties and interest is pretty simple to understand. Penalties are assessed for the failure to file a return or failure to pay on time. Interest, in a similar fashion to the failure to pay penalty, is charged on late or unpaid taxes.
If you miss filing ITR by the due date, you can file the belated return by 31st December 2022. However, you are required to pay the penalty for late filing.