https://www.taxtmi.com/caselaws?id=244832 The ITAT Mumbai allowed the appellant's appeal, setting aside the penalty imposed under section 271(1)(b). The tribunal found valid reasons for the appellant's non-appearance on specified dates, including the AR being out of Mumbai for a legitimate purpose and suffering from an illness. The judgment stressed the significance of providing a reasonable opportunity to be heard and considering legitimate reasons before levying penalties in income tax cases. en-us Wed, 26 Feb 2014 00:00:00 +0530 Mon, 10 Mar 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244832 The ITAT Mumbai allowed the appellant's appeal, setting aside the penalty imposed under section 271(1)(b). The tribunal found valid reasons for the appellant's non-appearance on specified dates, including the AR being out of Mumbai for a legitimate purpose and suffering from an illness. The judgment stressed the significance of providing a reasonable opportunity to be heard and considering legitimate reasons before levying penalties in income tax cases. Case-Laws Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244832