https://www.taxtmi.com/caselaws?id=71759 Once the competent authority waived the penalties for belated filing of returns, the assessee's appeals against those penalty orders ceased to survive for appellate adjudication. The ITAT noted that the waiver order had been placed before it and held that the penalty challenge no longer required examination on merits. The appeals were therefore treated as redundant and dismissed. en-us Tue, 15 Mar 1983 00:00:00 +0530 Tue, 26 Apr 2011 18:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71759 Once the competent authority waived the penalties for belated filing of returns, the assessee's appeals against those penalty orders ceased to survive for appellate adjudication. The ITAT noted that the waiver order had been placed before it and held that the penalty challenge no longer required examination on merits. The appeals were therefore treated as redundant and dismissed. Case-Laws Income Tax Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71759