https://www.taxtmi.com/caselaws?id=378990 The Tribunal dismissed the Assessee's appeal challenging the penalty imposed under section 271(1)(c) of the Income Tax Act for the Assessment Year 2005-2006. Despite being notified and given opportunities to respond, the Assessee did not actively participate in the proceedings, leading the Tribunal to conclude that mere filing of an appeal memo is insufficient without active pursuit. The appeal was deemed un-admitted, and the penalty imposition was upheld, emphasizing the necessity of active engagement in the appeal process. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378990 The Tribunal dismissed the Assessee's appeal challenging the penalty imposed under section 271(1)(c) of the Income Tax Act for the Assessment Year 2005-2006. Despite being notified and given opportunities to respond, the Assessee did not actively participate in the proceedings, leading the Tribunal to conclude that mere filing of an appeal memo is insufficient without active pursuit. The appeal was deemed un-admitted, and the penalty imposition was upheld, emphasizing the necessity of active engagement in the appeal process. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378990