https://www.taxtmi.com/caselaws?id=270956 The Appellate Tribunal ITAT DELHI considered penalty proceedings under section 274 read with section 271(1)(b) for non-compliance with hearing notices. In one appeal, penalties imposed for non-appearance were deleted for the assessment year 2007-08 due to family health emergencies, finding the explanation reasonable. In another appeal, duplicate appeals were dismissed, and penalties were deleted based on similar reasoning applied in related cases. The Tribunal focused on justifying penalties, assessing reasons for non-appearance, and maintaining consistency in decision-making, resulting in the deletion of penalties for certain assessment years. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270956 The Appellate Tribunal ITAT DELHI considered penalty proceedings under section 274 read with section 271(1)(b) for non-compliance with hearing notices. In one appeal, penalties imposed for non-appearance were deleted for the assessment year 2007-08 due to family health emergencies, finding the explanation reasonable. In another appeal, duplicate appeals were dismissed, and penalties were deleted based on similar reasoning applied in related cases. The Tribunal focused on justifying penalties, assessing reasons for non-appearance, and maintaining consistency in decision-making, resulting in the deletion of penalties for certain assessment years. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270956