https://www.taxtmi.com/caselaws?id=397015 The Tribunal condoned the delay in filing the appeal against the penalty imposed under section 271(1)(b) for A.Y. 2010-11, considering the assessee's residence in Germany as a valid reason. The penalty was found unjustified as the assessee was not given an opportunity to be heard and was out of India, leading to non-compliance with notice u/s 142(1). The Tribunal directed the deletion of the penalty, ruling in favor of the assessee due to the lack of evidence of notice delivery and the reasonable cause for non-compliance. en-us Wed, 22 Jul 2020 00:00:00 +0530 Thu, 30 Jul 2020 10:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397015 The Tribunal condoned the delay in filing the appeal against the penalty imposed under section 271(1)(b) for A.Y. 2010-11, considering the assessee's residence in Germany as a valid reason. The penalty was found unjustified as the assessee was not given an opportunity to be heard and was out of India, leading to non-compliance with notice u/s 142(1). The Tribunal directed the deletion of the penalty, ruling in favor of the assessee due to the lack of evidence of notice delivery and the reasonable cause for non-compliance. Case-Laws Income Tax Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397015