https://www.taxtmi.com/caselaws?id=380910 The Appellate Tribunal ITAT Delhi allowed the appeal filed by the assessee for statistical purposes, directing the CIT(A) to grant the assessee a final opportunity to substantiate its case regarding the levy of a penalty under section 271(1)(c) of the IT Act for the Assessment Year 2005-06. The Tribunal emphasized the importance of ensuring the assessee's right to present its case and have the issue decided on merit, overturning the ex parte order of the CIT(A) and providing the assessee with a chance to explain its position. en-us Mon, 13 May 2019 00:00:00 +0530 Fri, 31 May 2019 09:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380910 The Appellate Tribunal ITAT Delhi allowed the appeal filed by the assessee for statistical purposes, directing the CIT(A) to grant the assessee a final opportunity to substantiate its case regarding the levy of a penalty under section 271(1)(c) of the IT Act for the Assessment Year 2005-06. The Tribunal emphasized the importance of ensuring the assessee's right to present its case and have the issue decided on merit, overturning the ex parte order of the CIT(A) and providing the assessee with a chance to explain its position. Case-Laws Income Tax Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380910