https://www.taxtmi.com/caselaws?id=292971 The ITAT set aside an ex-parte order by ld. CIT(A) due to lack of proper opportunity for the assessee to be heard in a penalty case under section 271C of the Income Tax Act, 1961. The appeal was allowed for statistical purposes, emphasizing the importance of adhering to principles of natural justice and ensuring parties have a fair opportunity to present their case in tax proceedings. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 16 Jan 2021 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292971 The ITAT set aside an ex-parte order by ld. CIT(A) due to lack of proper opportunity for the assessee to be heard in a penalty case under section 271C of the Income Tax Act, 1961. The appeal was allowed for statistical purposes, emphasizing the importance of adhering to principles of natural justice and ensuring parties have a fair opportunity to present their case in tax proceedings. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292971