https://www.taxtmi.com/caselaws?id=379552 The Tribunal condoned the delayed filing of the appeal due to sufficient cause and allowed the appeal for adjudication. Regarding the penalty under section 271(1)(c) of the Income Tax Act, 1961, the Tribunal remitted the penalty issue back to the Assessing Officer for reconsideration after the quantum addition was decided. The appeal was allowed for statistical purposes, addressing both the delay in filing the appeal and the penalty imposition. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379552 The Tribunal condoned the delayed filing of the appeal due to sufficient cause and allowed the appeal for adjudication. Regarding the penalty under section 271(1)(c) of the Income Tax Act, 1961, the Tribunal remitted the penalty issue back to the Assessing Officer for reconsideration after the quantum addition was decided. The appeal was allowed for statistical purposes, addressing both the delay in filing the appeal and the penalty imposition. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379552