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    <title>2018 (9) TMI 151 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal against penalty proceedings under section 271(1)(c) for AY 2010-11. The penalty imposed by the Ld. CIT (Appeals) was set aside and remitted to the file of the Ld. CIT (A) for fresh consideration after the disposal of quantum proceedings, following the Tribunal&#039;s direction for a speaking order and granting the assessee a reasonable opportunity to be heard. The Department Representative did not object to this remittance. The appeal of the assessee was allowed, and the order was pronounced on 29th August 2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366415</link>
      <description>The Tribunal allowed the appeal against penalty proceedings under section 271(1)(c) for AY 2010-11. The penalty imposed by the Ld. CIT (Appeals) was set aside and remitted to the file of the Ld. CIT (A) for fresh consideration after the disposal of quantum proceedings, following the Tribunal&#039;s direction for a speaking order and granting the assessee a reasonable opportunity to be heard. The Department Representative did not object to this remittance. The appeal of the assessee was allowed, and the order was pronounced on 29th August 2018.</description>
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