Cases have come to the notice of the Board where the IAC passed penalty orders without giving a reasonable opportunity of being heard to the assessee, with the result that orders were challenged and struck down in appeal.

Cases have come to the notice of the Board where the IAC passed penalty orders without giving a reasonable opportunity of being heard to the assessee, with the result that orders were challenged and struck down in appeal. https://www.taxtmi.com/circulars?id=10351 Failure to afford a reasonable opportunity of being heard in penalty proceedings led to appellate reversals where officers finalised orders after late service of notices or without re-hearing. Officers must maintain the prescribed penalty register, enter cases promptly after assessment, watch progress, and grant adjournments or re-notify as needed to comply with procedural requirements and prevent loss of cases on appeal. en-us Fri, 08 Aug 1975 00:00:00 +0530 Fri, 17 Jun 2011 19:02:00 +0530 TaxTMI RSS Generator Cases have come to the notice of the Board where the IAC passed penalty orders without giving a reasonable opportunity of being heard to the assessee, with the result that orders were challenged and struck down in appeal. https://www.taxtmi.com/circulars?id=10351 Failure to afford a reasonable opportunity of being heard in penalty proceedings led to appellate reversals where officers finalised orders after late service of notices or without re-hearing. Officers must maintain the prescribed penalty register, enter cases promptly after assessment, watch progress, and grant adjournments or re-notify as needed to comply with procedural requirements and prevent loss of cases on appeal. Circulars Income Tax Fri, 08 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10351