https://www.taxtmi.com/caselaws?id=401666 The Tribunal allowed the appeals, setting aside the penalty orders under section 272A(2)(k) of the Income Tax Act. It directed the Assessing Officer to verify facts and determine the correct responsible person for TDS matters. The Tribunal emphasized substantial justice, condoning the delay in filing appeals due to genuine reasons and procedural lapses in the ex parte dismissal by the CIT(A). It stressed the importance of providing a fair opportunity for hearing and a justice-oriented approach in adjudication. en-us Thu, 10 Dec 2020 00:00:00 +0530 Mon, 14 Dec 2020 09:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401666 The Tribunal allowed the appeals, setting aside the penalty orders under section 272A(2)(k) of the Income Tax Act. It directed the Assessing Officer to verify facts and determine the correct responsible person for TDS matters. The Tribunal emphasized substantial justice, condoning the delay in filing appeals due to genuine reasons and procedural lapses in the ex parte dismissal by the CIT(A). It stressed the importance of providing a fair opportunity for hearing and a justice-oriented approach in adjudication. Case-Laws Income Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401666