Penalty initiation in e-appeals: notice for non-compliance, show cause response required; authority may issue or drop penalty.

The appellate authority may initiate penalty proceedings for non-compliance by issuing a show cause notice to the appellant or other person, who must respond within the specified or extended time. After considering the record and any response, the authority will either prepare and serve a digitally signed penalty order or, with reasons recorded in writing, drop the penalty and intimate the appellant and the Assessing Officer for required action under the Act.

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