https://www.taxtmi.com/caselaws?id=348089 Where an assessee claimed that a pending penalty appeal had been deemed withdrawn under the Direct Tax Dispute Resolution Scheme, 2016, the Tribunal noted that the scheme-based objections and supporting provisions had not been properly placed before the first appellate authority and that the assessee had not been heard on that legal position. The matter was therefore remanded to the Commissioner (Appeals) for fresh disposal, with directions to consider the assessee's objections under the scheme and to grant a reasonable opportunity of hearing. en-us Wed, 13 Sep 2017 00:00:00 +0530 Sat, 16 Sep 2017 08:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348089 Where an assessee claimed that a pending penalty appeal had been deemed withdrawn under the Direct Tax Dispute Resolution Scheme, 2016, the Tribunal noted that the scheme-based objections and supporting provisions had not been properly placed before the first appellate authority and that the assessee had not been heard on that legal position. The matter was therefore remanded to the Commissioner (Appeals) for fresh disposal, with directions to consider the assessee's objections under the scheme and to grant a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348089