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    <description>The Tribunal remanded the case to the adjudicating authority for a denovo Adjudication Order, allowing the appellant to present a defense with supporting documents for a speaking order on merits. The Tribunal set aside any penalty imposition, partially allowing the appeal and negating the imposition of penalty due to the appellant&#039;s tax payment and compliance with Section 73(1) &amp;amp; (3).</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for a denovo Adjudication Order, allowing the appellant to present a defense with supporting documents for a speaking order on merits. The Tribunal set aside any penalty imposition, partially allowing the appeal and negating the imposition of penalty due to the appellant&#039;s tax payment and compliance with Section 73(1) &amp;amp; (3).</description>
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