https://www.taxtmi.com/caselaws?id=186017 The Tribunal set aside the penalty imposed under section 272A(2) of the Income Tax Act for failure to furnish quarterly e-TDS returns. The case was remanded to the CIT(A) for a fresh decision, granting the assessee another opportunity to present their case and provide a reasonable cause for the delay. The appeal of the assessee was allowed for statistical purposes, emphasizing the importance of fairness in the proceedings and ensuring the assessee's right to be heard. en-us Tue, 31 May 2011 00:00:00 +0530 Mon, 05 Sep 2016 17:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186017 The Tribunal set aside the penalty imposed under section 272A(2) of the Income Tax Act for failure to furnish quarterly e-TDS returns. The case was remanded to the CIT(A) for a fresh decision, granting the assessee another opportunity to present their case and provide a reasonable cause for the delay. The appeal of the assessee was allowed for statistical purposes, emphasizing the importance of fairness in the proceedings and ensuring the assessee's right to be heard. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186017